Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:appliesTo |
digital advertising services
e-commerce supply or services online provision of services online sale of goods |
| gptkbp:compatibleWith |
permanent establishment in India
resident companies |
| gptkbp:country |
gptkb:India
|
| gptkbp:expandedInYear |
2020
|
| https://www.w3.org/2000/01/rdf-schema#label |
Equalisation Levy
|
| gptkbp:introduced |
gptkb:Government_of_India
|
| gptkbp:introducedIn |
2016
|
| gptkbp:legalBasis |
gptkb:Finance_Act,_2016
|
| gptkbp:leviedBy |
non-resident companies
|
| gptkbp:notableCollection |
gptkb:Government_of_India
|
| gptkbp:purpose |
tax digital transactions
|
| gptkbp:rating |
2%
6% |
| gptkbp:relatedTo |
digital economy
international taxation |
| gptkbp:bfsParent |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:bfsLayer |
6
|