equalisation levy
                     equalisation levy
India has been one of the fore-runners in adopting many BEPS action 
plans and the digital taxation was no exception. In year 2016, India 
introduced 6% equalisation levy ( let us consider this as version 1.0) on 
digital specified services received by a non-resident not having a 
Permanent Establishment (PE) in India.
In year 2020, India has introduced a version 2.0 of the equalisation levy, 
which extends the scope of such levy to non-resident e-commerce 
operators providing an e-commerce supply or a service [companies that 
are not covered by the Equalisation levy 1.0 and whose turnover is more 
than INR 20 million (USD 260,000)].
equalisation levy
We at TransPrice help non-residents doing business with Indian business 
houses or customers in analyzing & testing their business models for 
applicability of Equalisation Levy (Digital Tax) and if applicable, post 
application quarterly and annual compliances and if not applicable, 
documenting the same.
TransPrice specializes in assisting non-residents engaged in business 
activities with Indian entities or customers in navigating the complexities of 
the Equalisation Levy (Digital Tax). Our experts thoroughly analyze and 
evaluate their business models to determine the applicability of this tax. For 
those businesses that fall within the purview of the levy, we provide 
comprehensive support for quarterly and annual compliance. Alternatively, if 
the Equalisation Levy is not applicable, we ensure proper documentation to 
substantiate the exemption. Our services encompass tax dispute resolution 
in India, addressing income tax disputes, and strategic domestic tax planning 
to optimize your tax position.

THANK YOU