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          Income Tax

          Definitions - Section 164 of the Finance Act, 2016

          Equalisation Levy

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          Equalisation levy applies to non-resident e-commerce operators for specified online services and online sale or facilitation. Equalisation levy under Section 164 defines a non-resident E-Commerce Operator and the scope of E-Commerce Supply or Services to include online sale, online provision, facilitation of sales or services and combinations thereof, capturing activities such as acceptance of offers, purchase orders, payments and supply; it lists Specified Services including online advertisement and digital advertising space and defines 'online' as access via the internet or any digital or telecommunication network.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Equalisation levy applies to non-resident e-commerce operators for specified online services and online sale or facilitation.

                                  Equalisation levy under Section 164 defines a non-resident E-Commerce Operator and the scope of E-Commerce Supply or Services to include online sale, online provision, facilitation of sales or services and combinations thereof, capturing activities such as acceptance of offers, purchase orders, payments and supply; it lists Specified Services including online advertisement and digital advertising space and defines "online" as access via the internet or any digital or telecommunication network.


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