https://www.taxtmi.com/acts?id=43329 Imposition of an equalisation levy on consideration for specified digital services received or receivable by a non-resident not having a permanent establishment in India from a resident who carries on business or profession, or from a non-resident with a permanent establishment in India; includes a de minimis aggregate threshold, definitions, collection and recovery procedures, administrative authorities, penalties and rulemaking powers, an income-tax exemption to avoid double taxation, and denial of expense deduction where the levy is not deducted and deposited. en-us Thu, 06 Jun 2024 14:44:08 +0530 Thu, 06 Jun 2024 14:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43329 Imposition of an equalisation levy on consideration for specified digital services received or receivable by a non-resident not having a permanent establishment in India from a resident who carries on business or profession, or from a non-resident with a permanent establishment in India; includes a de minimis aggregate threshold, definitions, collection and recovery procedures, administrative authorities, penalties and rulemaking powers, an income-tax exemption to avoid double taxation, and denial of expense deduction where the levy is not deducted and deposited. Act-Rules Direct Taxes Thu, 06 Jun 2024 14:44:08 +0530 https://www.taxtmi.com/acts?id=43329