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

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..... dent from 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 amount of considerati .....

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..... the 1 st day of August, 2024, and chargeable to equalisation levy under that Chapter. [ Substituted Finance (No. 2) Act, 2024 ] Upto 31.07.2024 - any income arising from any specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force or arising from any e-commerce supply or services made or provided or facilitated on or after th .....

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