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of <h1>2% Equalisation Levy on E-commerce under Finance Act, 2016, Ends August 2024; Exemptions Apply for Specific Conditions.</h1> Section 165A of the Finance Act, 2016, imposes a 2% equalisation levy on e-commerce operators for services provided to Indian residents, non-residents under specific conditions, or users with Indian IP addresses. The levy does not apply if the operator has a permanent establishment in India, if the turnover is below 2 crore, or if covered under Section 165. Income from specified services or e-commerce activities between April 2020 and August 2024 is exempt from tax, except for royalties or technical service fees. The provision ceases to apply to transactions from August 1, 2024.
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