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Charge of equalisation levy

Clause 162 - Bills - EQUALISATION LEVY - Bill - Clause 162 - 162. (1) On and from the date of commencement of this Chapter, there shall be charged an equalisation levy at the rate of six per cent. of the amount of consideration for any specified serv .....

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) shall not be charged, where- (a) the non-resident providing the specified service has a permanent establishment in India and the specified service is effectively connected with such permanent establishment; (b) the aggregate amount of consideration .....

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