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Equalisation Levy

Latest Articles


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 648 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 768 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 1233 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 921 Views 0 comment Print

Understanding Equalisation Levy: Scope, Rates and Compliance

Income Tax : Explore scope, rates, and compliance of Equalisation Levy introduced by Finance Act, its extension to e-commerce, and key conditio...

December 13, 2023 1215 Views 1 comment Print


Latest News


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 1230 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 1230 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 1552 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 36123 Views 0 comment Print

Google Payments: Notification regarding Equalisation Levy

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, ...

June 11, 2016 5260 Views 3 comments 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 1728 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 7290 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 2862 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 3243 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 7467 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 68127 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 5064 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 1449 Views 0 comment Print


‘Equalization Levy’ and Taxation under ‘Significant Economic Presence’ Regime : Do They Overlap?

December 25, 2019 10254 Views 1 comment Print

Equalization levy and widening of tax base through the introduction of concept of Significant Economic Presence are the two measures which have been adopted by India for taxation of digital economy.

Critique of the Equalisation Levy Regime in India

December 17, 2019 2295 Views 0 comment Print

This paper will argue that the introduction of Equalisation Levy was unwarranted, unnecessary and in some ways excessive considering the advancements made in the taxation regime. The 1st part of the paper will analyse what Equalisation Levy is, the 2nd part will get into the criticisms of such taxation, the 3rd part will explain the alternatives which fully cover digital transactions, which will be followed by the conclusion.

Equalisation Levy on digital transaction

December 11, 2019 7314 Views 2 comments Print

Over the last few years, Information Technology has  been taken as new exponential measure in India and globally for the new models of business, which has increased in the demand of digital services. In the current scenario, we have big reliance on internet for the e-business. As a result, new business models have created new […]

Basics of Equalisation Levy, Advance tax and SFT

October 21, 2019 2637 Views 0 comment Print

Equalisation Levy Applicability of Equalisation Levy Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient. The two conditions to be met to be liable to equalisation levy: The payment should be made to a non-resident service provider; The annual payment made to one service provider exceeds […]

GST & Direct Tax on Online Information Database Access & Retrieval Services (OIDAR)

May 18, 2019 22002 Views 3 comments Print

In this hi-tech, age business has undergone major transformation and new methods of transactions have evolved which are fast paced and require little physical effort. Out of many one is the concept of OIDAR services which are provided through internet and received by the recipient online without physical interface with the supplier of such services. […]

Equalisation Levy: Tax on Online Advertising Services by Non Residents

February 23, 2019 21513 Views 3 comments Print

The Finance Act 2016, introduced equalization levy of 6% to be charged from amounts paid for specified services to a Non- resident not having any permanent establishment in India. This equalization levy (EL) is independent of income tax provisions and is covered under Chapter VIII of the Finance Act 2016. 1. Why Equalisation Levy was […]

Taxation of Digital Businesses

February 12, 2019 1230 Views 0 comment Print

The Government has not held any consultation regarding taxation of digital businesses as such. However, to address the challenges posed by the enterprises who conduct their business through digital means and carry-out activities in the country remotely, the following measures have been taken:

Google tax or Equalization levy

June 20, 2018 4056 Views 0 comment Print

Introduction to Google tax or Equalization levy The ‘Google Tax’ or ‘Facebook Tax’ which was first announced in the FY17 budget statement by Finance Minister Arun Jaitley will be levied from June 1 2016. Here’s all you need to know about it — what Google Tax is, who will pay it, and its implications — […]

Equalisation Levy – All you need to know about

June 10, 2018 61620 Views 1 comment Print

This articles is all about the relevant sections and provisions that deals with the Equalisation levy. explains briefly about its changeability, levy, statement required to be furnished along with the due date and all other related provisions.

Equalisation Levy: Impact and consequences

February 20, 2017 8673 Views 0 comment Print

It’s been almost eight months since the equalisation levy was imposed on payment for specified service which includes online advertisement, any provision for digital advertising space or any other facility or service for the purpose of online advertisement and includes any other service as may be notified later, provided by a Non-resident who doesn’t have a permanent establishment (PE) in India.

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