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Equalisation Levy

Latest Articles


Equalisation Levy on Online / Digital Advertisement

Income Tax : Learn about India's Equalisation Levy, targeting digital transactions like online advertisements by foreign e-commerce firms. Unde...

July 2, 2024 195 Views 0 comment Print

Digital Taxation: Strategies and Implications for Global Economies

Income Tax : Delve into the complexities of digital taxation, exploring its evolution, significance, and global responses. Learn about fair ta...

April 30, 2024 777 Views 0 comment Print

Evolution of Equalization Levy: 2016 to 2020 and Impact on E-commerce

Income Tax : Explore the evolution of India Equalization Levy, from its introduction in 2016 to the 2020 amendments, focusing on e-commerce ope...

February 5, 2024 957 Views 0 comment Print

Equalisation Levy: Taxing Digital Services for Global Commerce Growth

Income Tax : Introduction: Equalisation Levy, introduced by the Indian government, aims to tax specific digital services provided by non-reside...

January 23, 2024 1767 Views 0 comment Print

Have you availed the services on which Equalization levy is levied?

Income Tax : Explore impact of Equalization Levy (EL) on specified services. Learn about rates, responsibilities, due dates, and consequences f...

January 15, 2024 1011 Views 0 comment Print


Latest News


India and USA extend Transitional Approach on Equalisation Levy 2020

Finance : Learn about the extension of India-USA agreement on Equalisation Levy 2020 until June 30, 2024, amidst OECD/G20 negotiations on di...

June 29, 2024 240 Views 0 comment Print

India & USA agree on a transitional approach on Equalisation Levy 2020

Income Tax : On October 8, 2021, India and United States joined 134 other members of the OECD/G20 Inclusive Framework (including Austria, Franc...

November 25, 2021 1254 Views 0 comment Print

Taxation of Digital Businesses

Income Tax : The Government has not held any consultation regarding taxation of digital businesses as such. However, to address the challenges ...

February 12, 2019 1242 Views 0 comment Print

Equalization levy of 6 per cent on online advertisers

Income Tax : The Government has introduced equalization levy of 6 per cent on online advertisers. The Finance Act, 2016 had inserted a separate...

December 10, 2016 1570 Views 0 comment Print

Equalization Levy- Challan No.ITNS 285 for making Payment

Income Tax : Rules to The Finance Act, 2016 states that with effect from July 1, 2016, equalization levy @ 6% should be deducted by a resident ...

July 21, 2016 36402 Views 0 comment Print


Latest Judiciary


Equalization levy not applicable on person merely acting as conduit

Income Tax : ITAT Jaipur held that equalization levy not applicable as role of the assessee is merely conduit between the entity carrying out t...

October 14, 2022 1794 Views 0 comment Print

TDS not deductible on Payment to Facebook Ireland for Advertisement

Income Tax : Addl. CIT Vs Lenskart Solution (P) Ltd. (ITAT Delhi) It was claimed by the Assessee that as the Assessee had made the payment to F...

April 10, 2022 7452 Views 0 comment Print

No Equalisation Levy Applicable in case of Mastercard Asia

Income Tax : The issue under consideration is whether the equalisation levy will be applicable in case of Mastercard Asia or not?...

August 25, 2020 2955 Views 0 comment Print


Latest Notifications


Centralised Processing of Equalisation Levy Statement Scheme, 2023

Income Tax : Centralised Processing of Equalisation Levy Statement Scheme, 2023 shall be applicable in respect of processing of Equalisation Le...

February 7, 2023 3678 Views 0 comment Print

CBDT extends due dates for electronic filing of various Forms

Income Tax : CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961 On consideration of difficulties repo...

August 3, 2021 7497 Views 0 comment Print

Government extends timelines for Income Tax Assessment (Read Notification)

Income Tax : Central Government has decided to extend the time limits to 30th June, 2021 in the following cases where the time limit was earlie...

April 27, 2021 68574 Views 4 comments Print

CBDT notifies Equalisation levy (Amendment) Rules, 2020 & Forms

Income Tax : Payment of Equalisation levy. ─ The assessee or e-commerce operator, as the case may be, who are required to deduct and pay equa...

October 28, 2020 5172 Views 0 comment Print

Revised Jurisdiction Order regarding Equalization Levy

Income Tax : Principal Chief Commissioner of Income-tax (International Taxation), Delhi, in supersession of this office order no. 1/2020 dated ...

October 12, 2020 1503 Views 0 comment Print


Latest Posts in Equalisation Levy

Equalisation Levy on Online / Digital Advertisement

July 2, 2024 195 Views 0 comment Print

Learn about India’s Equalisation Levy, targeting digital transactions like online advertisements by foreign e-commerce firms. Understand applicability, compliance, and consequences.

India and USA extend Transitional Approach on Equalisation Levy 2020

June 29, 2024 240 Views 0 comment Print

Learn about the extension of India-USA agreement on Equalisation Levy 2020 until June 30, 2024, amidst OECD/G20 negotiations on digital economy tax challenges.

Digital Taxation: Strategies and Implications for Global Economies

April 30, 2024 777 Views 0 comment Print

Delve into the complexities of digital taxation, exploring its evolution, significance, and global responses. Learn about fair taxation, revenue generation, and the quest for international cooperation.

Evolution of Equalization Levy: 2016 to 2020 and Impact on E-commerce

February 5, 2024 957 Views 0 comment Print

Explore the evolution of India Equalization Levy, from its introduction in 2016 to the 2020 amendments, focusing on e-commerce operators. Learn about applicability, classifications, exemptions, and the impact on global tech giants.

Equalisation Levy: Taxing Digital Services for Global Commerce Growth

January 23, 2024 1767 Views 0 comment Print

Introduction: Equalisation Levy, introduced by the Indian government, aims to tax specific digital services provided by non-resident e-commerce operators. It ensures taxation in India for income derived from digital services. Applicability of Equalisation Levy: Equalisation Levy is governed by Section 165 and Section 165A of the Finance Act, 2016, not the Income Tax Act, 1961. […]

Have you availed the services on which Equalization levy is levied?

January 15, 2024 1011 Views 0 comment Print

Explore impact of Equalization Levy (EL) on specified services. Learn about rates, responsibilities, due dates, and consequences for non-adherence. Stay compliant with EL regulations

Understanding Equalisation Levy: Scope, Rates and Compliance

December 13, 2023 1590 Views 1 comment Print

Explore scope, rates, and compliance of Equalisation Levy introduced by Finance Act, its extension to e-commerce, and key conditions and due dates for levy deposition.

Understanding Equalisation Levy: Online Advertising & E-commerce

October 28, 2023 59628 Views 2 comments Print

Explore the intricacies of Equalisation Levy in India. Learn about online advertising, e-commerce, rates, exemptions, and compliance in this detailed guide.

TDS and Equalisation Levy on Facebook, Google and Instagram Ads

September 22, 2023 4512 Views 0 comment Print

Understand tax implications for Indian entities advertising on global platforms like Facebook, Google, and Instagram. Learn about TDS and Equalisation Levy.

Navigating Equalisation Levy and TDS u/s 194O: A Comprehensive Exploration of E-commerce Taxation

August 29, 2023 3786 Views 0 comment Print

Dive deep into Intricacies of e-commerce taxation in India with a comprehensive look at Equalisation Levy and TDS under Section 194-O.

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