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#99
Adwords - How To / Re: Equalization Levy (L) on A...
Last post by certforumz - December 03, 2023, 03:24:37 PM
DUN number: https://www.dnb.com/de-de/upik/?search=anand+software+and+training&comid=&Country=IN&Address=&City=

https://www.dnb.com/de-de/upik-profile/877255044/anand_software_and_training_private_limited

ANAND SOFTWARE AND TRAINING PRIVATE LIMITED
DUNS® Number: 87-725-5044

Company information

Address:   19th Main, 2nd Cross, 1st Stage, 1st Phase, Btm Layout No 1192
560029 Bengaluru

ANAND SOFTWARE AND TRAINING PRIVATE LIMITED
DUNS® Number: 92-338-7810

Company information

Address:   No. 4/1, 3rd Floor, Deviah Court, 22nd Cross 8th Main, 3rd Block, Jayanagar
560011 Bengaluru
The information is not correct and you would like to make changes?

ANAND SOFTWARE AND TRAINING PRIVATE LIMITED
DUNS® Number: 87-725-5044

Company information

Address:   19th Main, 2nd Cross, 1st Stage, 1st Phase, Btm Layout No 1192
560029 Bengaluru
The information is not correct and you would like to make changes?
#100
Adwords - How To / Equalization Levy (L) on Adver...
Last post by certforumz - December 03, 2023, 02:56:26 PM
�Equalisation Levy on Online advertisement services

When a non-resident provides services in the nature of online advertisement, provision for digital advertising space, any other facility or service for the purpose of online advertisement (prescribed services), a tax in form of equalisation levy shall be deductible by the recipient of service on the consideration paid for such service.

The equalisation levy shall be deductible by recipient of service being a resident of India carrying on business or profession or a non-resident having a Permanent Establishment (PE) in India. PE includes a fixed place of business through which the business of enterprise is carried on, whether partially or wholly.

Equalisation levy shall not be charged in the following scenarios-

�If non-resident has a PE inIndia - Equalisation levy shall not be charged if the non-resident providing the services has a PE in India and the service is effectively connected with such PE.
Consideration is less than threshold limit - Equalisation levy shall not be charged if the aggregate amount of consideration received or receivable by the non-resident from the recipient of specified services in a previous year does not exceed Rs. 1 lakh.
Service is not received for business or profession - Equalisation levy shall not be charged where such service is received for personal use and not for the purpose of any business or profession.�

https://incometaxindia.gov.in/Pages/equalization-levy.aspx?k=Equalisation%20Levy%20on%20Online%20advertisement%20services