TaxTMI 
TaxTMI 
Charge of Equalisation levy on E-commerce supply or services - Section 165A of the Finance Act, 2016
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it- * to a person resident in India; or * to a non-resident in the specified circumstances as referred to in section 165A(3); or * to a person who buys such goods or services or both using internet protocol address located in India. (2) Non-Chargeability of equalisati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cated in India; and * sale of data, collected from * a person who is resident in India or * from a person who uses internet protocol address located in India. * Consideration received or receivable from e-commerce supply or services shall include-- * consideration for sale of goods irrespective of whether the e-commerce operator owns the goods, so, however, that * it shall not include....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) ] From 01.09.2024 any income arising from any-- (i) specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force; or (ii) e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024, and chargeable to equalisation levy under that Chapter.....