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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 651 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 1044 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 888 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 1056 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 55146 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 1215 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 36030 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 5254 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 1698 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 7236 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 2838 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 3102 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 7446 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 67929 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 5031 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 1422 Views 0 comment Print


Equalisation Levy & widened Scope of Digital Taxation

October 1, 2020 5031 Views 0 comment Print

Equalisation Levy was introduced in 2016 with the intention of taxing the digital transactions on certain non-residents businesses. It aimed at taxing business to business transactions. The levy was applied at a rate of 6% on certain specified services such as online advertisement and any provision for digital advertising space or any other facility or service for the purpose of online advertisement.

Equalisation Levy 2.0 – Non-payment of tax by major tech giants

September 16, 2020 2649 Views 0 comment Print

Equalisation Levy is a form of direct tax. The primary issue with such type of unconventional taxing is lack of payment getaways and methods, for this reason the payment is withheld at the time of payment by the service recipient.

Equalisation levy : Tax on Digital Transaction

September 7, 2020 6396 Views 0 comment Print

As per section 165 of Finance Act. 2016, equalisation levy shall be charged at the rate of six percent on the amount of consideration for specified service received or receivable by non-resident from

Equalisation Levy 2.0 – Good or Bad?

September 4, 2020 3636 Views 0 comment Print

Equalisation Levy was introduced via the Finance Act 2016 with effect from 1st June 2016. The EL was levied at 6% on consideration received or receivable by a non-resident for specified services from (i) any person resident in India carrying on business or profession in India or (ii) a non-resident having a PE in India.

Equalisation Levy: India’s Answer to Digital Economy

August 28, 2020 1029 Views 0 comment Print

1. Background There has been significant expansion of Information and Communication Technology. With increase of E-commerce and newer concepts like cloud computing, the significance of Digital Economy in global market has increased manifold times. Indian Income Tax Act majorly focused on the physical presence of enterprises for taxing them however Big Giants of Digital Space […]

No Equalisation Levy Applicable in case of Mastercard Asia

August 25, 2020 2838 Views 0 comment Print

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

Equalisation Levy – Expanding Footprints

August 18, 2020 2691 Views 0 comment Print

Prologue With blistering digitalisation, the concern of base erosion escalated further which reflected in BEPS Project, endorsed by G-20 and OECD, to which India was an active participant. Out of three options, suggested in report on Action 1 of BEPS Project, to address tax challenges of digital economy India adopted Equalisation Levy in 2016. When […]

Digital Taxation in India

August 8, 2020 9723 Views 3 comments Print

Equalisation Levy (Digital Taxation) was introduced in India (the first country in the world to do so) in Year 2016 on online Advertisement, subsequent to the ‘Report of the Committee on Taxation of E-Commerce’ which proposed Equaliation Levy on Specified Transactions.

Digital Technology (DigiTech) & E-commerce Taxation

July 28, 2020 1632 Views 0 comment Print

Digital Technology (DigiTech) & E-commerce Taxation Indian e-commerce and DigiTech industry have been grown to a new height in the past decade. We have seen exponential rise in the way people look at business and the modus operandi of managing a business. From high investments in space and layouts, people have diverted to high investments […]

Equilisation Levy- 2020 Version 2.0

July 27, 2020 2001 Views 0 comment Print

India, being one of the fastest growing e-commerce market, is expected to see a spurt in the coming years. Moreover, any such pandemic that requires us to stay indoors and avoid physical interactions, has increased the requirement of operators and businesses to use digital platforms to cater customers and serve them with the best possible […]