Equalisation levy applies in India (ex J&K) to specified services and e commerce supplies within set date ranges, excluding treaty taxable royalties. Section 163 confines the Equalisation Levy to India excluding Jammu and Kashmir, commences on a date notified by the Central Government, and applies to consideration for specified services provided on or after commencement but before 1 April 2025, and to e commerce supply or services made, provided or facilitated on or after 1 April 2020 but before 1 August 2024. It excludes consideration that is taxable in India as royalty or fees for technical services under the Income tax Act when covered by a notified agreement under section 90 or 90A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalisation levy applies in India (ex J&K) to specified services and e commerce supplies within set date ranges, excluding treaty taxable royalties.
Section 163 confines the Equalisation Levy to India excluding Jammu and Kashmir, commences on a date notified by the Central Government, and applies to consideration for specified services provided on or after commencement but before 1 April 2025, and to e commerce supply or services made, provided or facilitated on or after 1 April 2020 but before 1 August 2024. It excludes consideration that is taxable in India as royalty or fees for technical services under the Income tax Act when covered by a notified agreement under section 90 or 90A.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
