1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Digital Services Tax: 6% Levy on Non-Resident Transactions with Indian Entities Under Section 165 of Finance Act, 2016</h1> The text details the Equalisation Levy under Section 165 of the Finance Act, 2016, imposing a 6% tax on specified services received by non-residents from Indian entities or non-residents with a permanent establishment in India. The levy does not apply if the aggregate consideration is below Rs. 1 lakh, the service is effectively connected to a permanent establishment, or the payment is not for business purposes. The provisions will cease to apply from April 1, 2025, with specific income tax exemptions for specified services and e-commerce transactions.
TaxTMI 
TaxTMI 
