Equalisation levy on e commerce operators: charge on consideration for digital supplies to India, payable quarterly and collectible from operators. The Act imposes an equalisation levy on consideration received or receivable by non resident e commerce operators for online sale of goods, provision of services, or facilitation thereof when supplied to Indian residents or where access or targeting uses an Indian internet protocol address, and in specified non resident circumstances such as targeted advertising and sale of data. Exclusions apply for supplies effectively connected to a permanent establishment in India, for supplies already subject to the existing specified services levy, and where the operator's relevant receipts are below the de minimis threshold. E commerce operators must remit the levy quarterly to the central government and are subject to amended compliance, recovery and penalty provisions, including a penalty equal to the unpaid levy for failures to pay.