Equalisation levy on cross-border digital services charged at 6% from non-residents, with specified exemptions and limited sunset. An equalisation levy at the rate of 6% is charged on consideration for specified services received or receivable by a non-resident from an Indian resident carrying on business or from a non-resident's permanent establishment in India. Exemptions apply where the service is effectively connected to a permanent establishment in India, where aggregate consideration in the previous year does not exceed one lakh rupees, or where the payment is not for the purposes of carrying on business or profession. The section is not to apply to consideration received or receivable on or after 1 April 2025.