Equalisation Levy on E Commerce Operator (Applicable from 01.04.2020)
Recently Finance Act has been passed on 27th March 2020 in which Section 165A has been added.
In this, E Commerce Operators will pay equalisation levy @ 2% on the consideration received or receivable from the sale or provisioning of goods/services or facilitating the sale or provisioning of goods/services to:
a) residents or
b) person using the IP Address located in India or
c) Non Residents under specified circumstances which are as follows:
- Sale of advertisement, targeted for a customer resident in India or person using IP Address located in India
- Sale of data, collected from a person resident in India or person who is using IP Address located in India.
Attached below is a detailed chart on Section 165A of Finance Act 2020 
