Equalisation Levy was introduced in India in 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India. ...

How can I download Form 36as?

To download Form 26AS in PDF format, under 'View As' tab drop-down list select 'HTML' and click on view/download tab then click on 'Export as PDF' tab. To download Form 26AS in text format, under 'View As' tab drop-down list select 'Text' and click on 'View/Download'.

Who is liable to pay equalization levy?

As per the expanded provisions, with effect from 01 April 2020, a non-resident e-commerce operator is liable to pay Equalization Levy at the rate of 2% on the consideration received/receivable from e-commerce supply or services.