Section 165A : Equalisation levy on e-commerce supply of services.
Section 165A Equalisation levy on e-commerce supply of services. AMENDMENTS TO THE FINANCE ACT, 2016 by Finance act 2020 from 01.04.2020 (ii) in section 164,— (A) after clause (c), the following clause shall be inserted, namely:— ‘(ca) “e-commerce operator” means a non-resident who owns, operates or manages digital or electronic facility or platform for online… Read More »