Equalisation levy on payments to non-resident digital service providers lacking Indian PE, with compliance and recovery rules.

Imposition of an equalisation levy on consideration for specified digital services received or receivable by a non-resident not having a permanent establishment in India from a resident who carries on business or profession, or from a non-resident with a permanent establishment in India; includes a de minimis aggregate threshold, definitions, collection and recovery procedures, administrative authorities, penalties and rulemaking powers, an income-tax exemption to avoid double taxation, and denial of expense deduction where the levy is not deducted and deposited.

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