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Charge of Equalisation Levy on 'Specified Services' - Section 165 of Finance Act, 2016

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....m-- * a person resident in India and carrying on business or profession; or * a non-resident having a permanent establishment in India. (2) Equalisation levy not chargeable, where-- * The non-resident providing the specified service * has a permanent establishment(PE) in India and * the specified service is effectively connected with such permanent establishment(PE); * The aggregate a....

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....024  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. [ Subst....

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