https://www.taxtmi.com/manuals?id=1618 Section 165A imposes equalisation levy on consideration received or receivable by an e commerce operator for e commerce supply or services made to a person resident in India, to a non resident in specified circumstances (targeted advertisements or sale of data from Indian users), or where the buyer uses an internet protocol address in India. Consideration covers sale of goods and provision of services regardless of ownership or facilitation, but excludes transactions effectively connected with a permanent establishment in India; exemptions apply for PE connected activity, levy under Section 165, and where receipts are below the prescribed turnover threshold. en-us Tue, 11 Jul 2017 11:47:00 +0530 Fri, 04 Oct 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1618 Section 165A imposes equalisation levy on consideration received or receivable by an e commerce operator for e commerce supply or services made to a person resident in India, to a non resident in specified circumstances (targeted advertisements or sale of data from Indian users), or where the buyer uses an internet protocol address in India. Consideration covers sale of goods and provision of services regardless of ownership or facilitation, but excludes transactions effectively connected with a permanent establishment in India; exemptions apply for PE connected activity, levy under Section 165, and where receipts are below the prescribed turnover threshold. Manuals Income Tax Tue, 11 Jul 2017 11:47:00 +0530 https://www.taxtmi.com/manuals?id=1618