Income Tax : Delve into the complexities of digital taxation, exploring its evolution, significance, and global responses. Learn about fair ta...
Income Tax : Explore the evolution of India Equalization Levy, from its introduction in 2016 to the 2020 amendments, focusing on e-commerce ope...
Income Tax : Introduction: Equalisation Levy, introduced by the Indian government, aims to tax specific digital services provided by non-reside...
Income Tax : Explore impact of Equalization Levy (EL) on specified services. Learn about rates, responsibilities, due dates, and consequences f...
Income Tax : Explore scope, rates, and compliance of Equalisation Levy introduced by Finance Act, its extension to e-commerce, and key conditio...
Income Tax : On October 8, 2021, India and United States joined 134 other members of the OECD/G20 Inclusive Framework (including Austria, Franc...
Income Tax : The Government has not held any consultation regarding taxation of digital businesses as such. However, to address the challenges ...
Income Tax : The Government has introduced equalization levy of 6 per cent on online advertisers. The Finance Act, 2016 had inserted a separate...
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 ...
Income Tax : This is to inform you that as per the Notification No. 37/2016: F.No. 370142/12/2016-TPL dated 27 May 2016 read with Finance Act, ...
Income Tax : ITAT Jaipur held that equalization levy not applicable as role of the assessee is merely conduit between the entity carrying out t...
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...
Income Tax : The issue under consideration is whether the equalisation levy will be applicable in case of Mastercard Asia or not?...
Income Tax : Centralised Processing of Equalisation Levy Statement Scheme, 2023 shall be applicable in respect of processing of Equalisation Le...
Income Tax : CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961 On consideration of difficulties repo...
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...
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...
Income Tax : Principal Chief Commissioner of Income-tax (International Taxation), Delhi, in supersession of this office order no. 1/2020 dated ...
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.
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.
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. […]
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
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.
Explore the intricacies of Equalisation Levy in India. Learn about online advertising, e-commerce, rates, exemptions, and compliance in this detailed guide.
Understand tax implications for Indian entities advertising on global platforms like Facebook, Google, and Instagram. Learn about TDS and Equalisation Levy.
Dive deep into Intricacies of e-commerce taxation in India with a comprehensive look at Equalisation Levy and TDS under Section 194-O.
Find out everything you need to know about Equalization Levy, including the specified services and e-commerce supplies subject to the levy. Learn about the due dates for payment and the repercussions for non-compliance. Discover the process for filing the annual return in Form 1, penalties for late filing, and the possibility of revising the statement.
Explore Equalisation Levy in India: provisions, applicability, rates, and examples. Understand the distinctions between specified services and supplies by E-commerce operators. Discover implications for non-resident service providers and E-commerce operators. Learn about payment procedures, non-applicability scenarios, and related provisions, including consequences of failure to deduct or delay payment.
