Charge of equilisation levy on specified services.

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Full Text of the Document

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....eceivable by a person, being a non-resident from-- (i) a person resident in India and carrying on business or profession; or (ii) a non-resident having a permanent establishment in India. (2) The equalisation levy under sub-section (1) shall not be charged, where-- (a) the non-resident providing the specified service has a permanent establishment in India and the specified service is effective....