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of <h1>6% equalisation levy on payments to non-residents for specified services, with limited exemptions and ending from 1 April 2025</h1> An equalisation levy of 6% is chargeable on consideration for specified services received or receivable by a non-resident from (a) a person resident in India carrying on business or profession, or (b) a non-resident with a permanent establishment in India. The levy does not apply where the non-resident's services are effectively connected to its Indian permanent establishment, where the aggregate consideration in the previous year does not exceed INR 100,000, or where the payment is not for purposes of carrying on business or profession. The section ceases to apply to consideration received on or after 1 April 2025.
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