Equalisation Levy Rules, 2016: Ensuring fair taxation of digital services by non-resident entities benefiting from the Indian market.

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....The Equalisation Levy Rules, 2016, were established to ensure fair taxation of digital services provided by non-resident entities benefiting from the Indian market. These rules are part of the broader framework to impose a levy on specified digital services, aiming to create a level playing field between domestic and foreign service providers. The rules outline the procedures and compliance requirements for non-resident entities to adhere to the levy, ensuring that they contribute to the Indian tax system proportionately to their market engagement.....