https://www.taxtmi.com/acts?id=20549 An equalisation levy is chargeable on consideration paid to non-residents for specified online advertising services supplied to Indian residents or through an Indian permanent establishment, subject to exclusions where the income is effectively connected to an Indian permanent establishment, where the consideration is not for business or profession, and where the annual aggregate consideration falls below a de minimis threshold; definitions of specified service, online and administrative offices are provided and residual meanings reference the Income-tax Act and rules. en-us Mon, 29 Feb 2016 17:51:30 +0530 Tue, 01 Mar 2016 13:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20549 An equalisation levy is chargeable on consideration paid to non-residents for specified online advertising services supplied to Indian residents or through an Indian permanent establishment, subject to exclusions where the income is effectively connected to an Indian permanent establishment, where the consideration is not for business or profession, and where the annual aggregate consideration falls below a de minimis threshold; definitions of specified service, online and administrative offices are provided and residual meanings reference the Income-tax Act and rules. Act-Rules Bills Mon, 29 Feb 2016 17:51:30 +0530 https://www.taxtmi.com/acts?id=20549