https://www.taxtmi.com/article/detailed?id=9853 India adopted unilateral digital taxation measures: a 2016 Equalization Levy (6% on online advertising with narrow carve-outs), the 2018 statutory insertion of Significant Economic Presence into business connection rules with prescribed revenue and user thresholds, a 2020 Equalization Levy (2% on non-resident e commerce operators) together with a TDS regime (Section 194O) on e commerce gross receipts, and 2021 clarifications excluding royalties/FTS and confirming levy on gross receipts, while noting treaty and attribution challenges. en-us Sat, 19 Jun 2021 10:21:14 +0530 Wed, 11 Feb 2026 15:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9853 India adopted unilateral digital taxation measures: a 2016 Equalization Levy (6% on online advertising with narrow carve-outs), the 2018 statutory insertion of Significant Economic Presence into business connection rules with prescribed revenue and user thresholds, a 2020 Equalization Levy (2% on non-resident e commerce operators) together with a TDS regime (Section 194O) on e commerce gross receipts, and 2021 clarifications excluding royalties/FTS and confirming levy on gross receipts, while noting treaty and attribution challenges. Articles Income Tax Sat, 19 Jun 2021 10:21:14 +0530 https://www.taxtmi.com/article/detailed?id=9853