Equalisation levy on non-resident consideration for specified online advertising services, subject to PE, business-use and de minimis exemptions. An equalisation levy is chargeable on consideration paid to non-residents for specified online advertising services supplied to Indian residents or through an Indian permanent establishment, subject to exclusions where the income is effectively connected to an Indian permanent establishment, where the consideration is not for business or profession, and where the annual aggregate consideration falls below a de minimis threshold; definitions of specified service, online and administrative offices are provided and residual meanings reference the Income-tax Act and rules.