https://www.taxtmi.com/acts?id=38826 An equalisation levy is charged on consideration received or receivable by an e-commerce operator for e-commerce supply of services to persons using an internet protocol address located in India or to residents of India, and in specified circumstances covering targeted advertising and sale of data. The levy excludes supplies effectively connected with a permanent establishment in India and where levy is chargeable under the separate provision, and it exempts operators whose Indian-connected turnover from such supplies is below the statutory threshold. The section also prescribes that it will cease to apply to consideration received on or after the legislated cutoff date. en-us Thu, 02 Apr 2020 17:41:10 +0530 Tue, 11 Nov 2025 12:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38826 An equalisation levy is charged on consideration received or receivable by an e-commerce operator for e-commerce supply of services to persons using an internet protocol address located in India or to residents of India, and in specified circumstances covering targeted advertising and sale of data. The levy excludes supplies effectively connected with a permanent establishment in India and where levy is chargeable under the separate provision, and it exempts operators whose Indian-connected turnover from such supplies is below the statutory threshold. The section also prescribes that it will cease to apply to consideration received on or after the legislated cutoff date. Act-Rules F. Acts / Amendment Acts Thu, 02 Apr 2020 17:41:10 +0530 https://www.taxtmi.com/acts?id=38826