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Equalisation Levy

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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 645 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 765 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 1227 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 7281 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


Equilisation Levy- 2020 Version 2.0

July 27, 2020 2025 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 […]

Google Tax (Equalisation levy) – India’s Tax perspective

July 21, 2020 3225 Views 0 comment Print

Google Tax: India’s Tax perspective Introduction With ever evolving technological advancements, the businesses have found unique ways to operate their businesses just by relying on digital technology. As a result of the rapid technical development, the new business models have come with a set of new tax challenges in terms of connection, characterization and valuation […]

Clarification For Equalization Levy

July 8, 2020 1974 Views 0 comment Print

‘Equalization Levy’ has been recognized and accepted in the BEPS Report on Action 1 as one of the options that can be resorted to by countries under their domestic laws.

Some Facts Related To “Equalization Levy”

July 5, 2020 2292 Views 0 comment Print

We have developed ourselves during 21st century much more than previous decades. We have become tech savvy and dependent on internet for fulfilling majority of our necessities. The emergence of e-commerce companies has dissolved national boundaries. We are fulfilling our daily needs on these companies. Many MNCs and other companies are conducting business in digital […]

Equalisation Levy- Specified Services Vs. E-commerce Supply of services

July 1, 2020 4269 Views 0 comment Print

Difference Between Equalisation Levy (El) on Specified Services and on E-commerce Supply of services The Finance Act 2020 has now been amended to impose an Equalisation Levy of 2% on consideration received by ‘e-commerce operator’ for e-commerce supply of goods or service. While the levy was initially imposed on B2B transactions, the present amendment attempts […]

India Widens Taxation of Cross Border E-Commerce Transactions

June 29, 2020 2337 Views 0 comment Print

Taxation of cross border e-commerce transactions has been a challenge for the whole world, including India due to location of the supplier, absence of physical presence, characterizing the nature of transaction (goods or service), administrative challenges in tracking and collecting taxes and taxing jurisdiction.

Transformation from Taxation of Business Income to Taxation of Business Transactions by CBDT

June 29, 2020 1479 Views 0 comment Print

Equalization Levy Background of Equalization Levy:- Equalization Levy was introduced in India in 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India. It is aimed at taxing business to business transactions. To bring in clarity in this regard, the government introduced vide Budget 2016, the […]

Equalisation Levy-Expanded Scope after Finance Act 2020

June 28, 2020 5469 Views 2 comments Print

Equalisation levy was initially brought to impose tax on online advertisement including provision of digital advertising space on certain entities which did not have any physical presence in India but which earned revenue from Indian advertisers. The levy required every resident making payment for such services to deduct 6% equalization levy and deposit it to […]

Equalisation Levy-A Big Leap Towards Trapping Digital Economy

June 26, 2020 1179 Views 1 comment Print

EL-Equalisation Levy, Assessee-Any Person Resident or Non-Resident with Permanent Establishment 1. EMERGENCE OF EL Can you imagine the life without Technology? Certainly not. It is very appealing to the case with Digital Economy too. Today the way of doing business has changed drastically and dramatically. All tangible and intangible goods are being bought and sold […]

Equalisation Levy : Applicability, Features & Penalty

June 24, 2020 62991 Views 4 comments Print

Background of Equalisation Levy Business may be conducted in digital domain without regard to national boundaries. This may dissolve the link between an income – producing activity and a specific location. To tackle taxation issues in transaction conducted in cyber space, equalization levy has been imposed. The Finance Act 2020 has been enacted after it […]

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