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Equalisation Levy

Latest Articles


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 594 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 999 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 876 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 1008 Views 1 comment Print

Understanding Equalisation Levy: Online Advertising & E-commerce

Income Tax : Explore the intricacies of Equalisation Levy in India. Learn about online advertising, e-commerce, rates, exemptions, and complian...

October 28, 2023 54483 Views 2 comments 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 1212 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 1540 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 35991 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 5251 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 1689 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 7224 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 2826 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 3042 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 7440 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 67797 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 5028 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 1410 Views 0 comment Print


CBDT notifies date of Applicability of Equalisation Levy

May 27, 2016 8836 Views 0 comment Print

n exercise of the powers conferred by sub-section (2) of section 163 of the Finance Act, 2016 (28 of 2016), the Central Government hereby appoints the 1st day of June, 2016 as the date on which Chapter VIII of the said Act shall come into force.

Report- Taxation of E-Commerce: Equalization Levy or Google Tax

March 21, 2016 5389 Views 0 comment Print

The Committee on taxation of E-Commerce examined the tax issues arising from the new business models employed in the digital economy, in particular issues relating to tax nexus rules under existing law and tax treaties, characterization of payments made for services and facilities provided primarily through digital means and issues related to valuation of data and user contribution in profits of digital enterprises.

Equalisation Levy – creating inequality for SME?

March 12, 2016 3163 Views 0 comment Print

It is a levy emerging from source based taxation at the rate of 6%. Government has chosen this route because, under the current regime, it cannot reach to google / yahoo etc.Especially from view point of a SME, it is in the nature of levy on availing / importing some digital services like digital advertisement.

All about 6% Tax on online advertisement / Google Tax

March 5, 2016 6730 Views 0 comment Print

Vide Finance bill 2016 FM has proposed to levy  6% of the amount of consideration for specified services received or receivable by a non-resident not having permanent establishment (‘PE’) in India, from a resident in India who carries out business or profession, or from a non-resident having permanent establishment in India. Specified service here means […]

6% Equalisation levy on payment for services to non-resident

March 1, 2016 10819 Views 1 comment Print

Finance Bill, to provide for an equalisation levy of 6% of the amount of consideration for specified services received or receivable by a non-resident not having permanent establishment (‘PE’) in India, from a resident in India who carries out business or profession, or from a non-resident having permanent establishment in India.