Omission / DeletionHigh ImpactFINANCE_ACT_2025
Official PDF (p. 2)FINANCE_ACT_2025 · Section 165A / Equalisation Levy
Withdrawal of 2% Equalisation Levy on E-Commerce Supply or Services
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
2% Equalisation Levy applied to consideration received by non-resident e-commerce operators from Indian customers.
New PositionAmended
Section 165A equalisation levy stands withdrawn with effect from 1st August 2025 pursuant to bilateral digital economy agreements.
Affected Syllabus Chapters
direct-tax-laws-and-international-taxation
assessment-of-income-and-computation-of-tax-liability-of-various-entities
Code: assessment-of-income-and-computation-of-tax-liability-of-various-entities
Authority Document Reference
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