Equalisation levy (direct tax–like levy)
E1512672
UNEXPLORED
The Equalisation Levy is an Indian tax measure aimed at taxing digital transactions and online advertising revenues earned by non-resident e-commerce companies from Indian users.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Equalisation levy (direct tax–like levy) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T21998700 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Equalisation levy (direct tax–like levy) Context triple: [Central Board of Direct Taxes, handles, Equalisation levy (direct tax–like levy)]
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A.
Levy
Levy is a variant spelling of the name Levi, commonly used as a Jewish surname and sometimes as a given name.
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B.
LEVEN
LEVEN is a coastal town in Fife, Scotland, known for its sandy beach, golf courses, and role as a local service and tourism centre.
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C.
KDV
KDV is the IATA airport code for Vunisea Airport, a small regional airport serving Kadavu Island in Fiji.
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D.
LEVD
LEVD is the ICAO airport code assigned to Valladolid Airport in Spain.
-
E.
LEAM
LEAM is the ICAO airport code for Almería Airport, a commercial airport serving the city of Almería in southeastern Spain.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Equalisation levy (direct tax–like levy) Target entity description: The Equalisation Levy is an Indian tax measure aimed at taxing digital transactions and online advertising revenues earned by non-resident e-commerce companies from Indian users.
-
A.
Levy
Levy is a variant spelling of the name Levi, commonly used as a Jewish surname and sometimes as a given name.
-
B.
LEVEN
LEVEN is a coastal town in Fife, Scotland, known for its sandy beach, golf courses, and role as a local service and tourism centre.
-
C.
KDV
KDV is the IATA airport code for Vunisea Airport, a small regional airport serving Kadavu Island in Fiji.
-
D.
LEVD
LEVD is the ICAO airport code assigned to Valladolid Airport in Spain.
-
E.
LEAM
LEAM is the ICAO airport code for Almería Airport, a commercial airport serving the city of Almería in southeastern Spain.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.