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of <h1>2% Equalization Levy on E-commerce Services to Indian Residents, Effective April 2020, Ends August 2024.</h1> An equalization levy of two percent is imposed on the consideration received by e-commerce operators for services provided to residents in India, non-residents under specified circumstances, or individuals using an Indian IP address, effective from April 1, 2020. The levy does not apply if the operator has a permanent establishment in India, if the levy is applicable under another section, or if the operator's turnover is below two crore rupees. Specified circumstances include targeted advertisements and data sales involving Indian residents or IP addresses. This provision ceases to apply from August 1, 2024.
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