Amendment of provisions related to Equalisation Levy (TAX ADMINISTRATION)

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....wo per cent on the amount of consideration received/ receivable by an e-commerce operator from e-commerce supply or services. An "e-commerce operator" means a nonresident who owns, operates or manages digital or electronic facility or platform for online sale of goods or online provision of services or both. The levy is imposed on the amount of consideration received or receivable from- (i) onli....

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....or a customer who accesses the advertisement through an IP address located in India; and (b) sale of data, collected from a person who is resident in India or from a person who uses an IP address located in India; and (iii) to a person who buys goods or services, or both, using an IP address located in India. 3. Some stakeholders have raised concerns that the scope of 2% equalisation levy is ....