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of The 2% equalisation levy on consideration received by e-commerce operators for e-commerce supply or services will not be applicable from August 1, 2024. Income arising from e-commerce supply or services made, provided, or facilitated between April 1, 2020, and July 31, 2024, will be exempt from tax u/s 10(50) of the Income Tax Act, subject to certain conditions. The amendments aim to address ambiguity and compliance burden concerns regarding the equalisation levy's scope.
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