Finance Act 2021
Attached is the copy of Finance Act 2021 as approved by both houses and received accent of the President.
Complete guide for E-Commerce companies on applicability of Equalisation Levy post Finance Act, 2021
Applicability In order to analyse the applicability of the Equalisation Levy, it is first necessary to understand the scope of the levy on ecommerce. As per Section 163(3), the levy shall apply to consideration received or receivable for e-commerce supply or services made or provided or facilitated on or after the 1st day of April, […]