India introduces new equalization levy on online advertising revenue

June 2016

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Overview

The Indian government on February 29, 2016 introduced an equalization levy on online advertising revenue by non-resident e-commerce companies earned in India, which became effective on June 1, 2016.

The Indian government also introduced Equalization Levy Rules, 2016 (Rules), which provide procedural guidance such as prescribing filing forms and appeals processes.

 

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