Equalisation levy

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05 September 2016 Will E-mail marketing will be covered in Equalisation Levy

ACA Anurag

ACA Anurag (Expert)
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05 September 2016 Dear Mahendra, we need more fact about it. Hope your query is resolved

Asha Kanta Sharma online

Asha Kanta Sharma

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21 July 2024 Equalisation Levy typically applies to specified digital services provided by non-resident companies to Indian residents or businesses. These services typically include online advertising, digital advertising space, and other digital services. Email marketing, as a form of digital marketing, does involve sending commercial emails to individuals or businesses for promotional purposes.

However, whether email marketing specifically falls under the purview of Equalisation Levy depends on how it is classified and interpreted under the relevant tax laws and guidelines. As of my last update, Equalisation Levy primarily targets certain digital services and transactions, including online advertising, and specific provisions and exemptions may apply.

To determine if email marketing is covered under Equalisation Levy:

1. **Check the Definitions:** Review the definitions provided in the applicable tax laws or guidelines to see how they classify digital services. If email marketing is considered a digital service under those definitions, it may fall under the scope of Equalisation Levy.

2. **Consult Tax Experts:** Given the evolving nature of digital taxation, it's advisable to consult with tax professionals or experts who specialize in international tax or digital taxation. They can provide specific guidance based on current regulations and interpretations.

3. **Review Updates:** Stay updated on any changes or amendments to the Equalisation Levy regulations. Tax laws can evolve, and new guidelines or clarifications may affect the applicability of Equalisation Levy to different types of digital services.

In summary, while Equalisation Levy primarily targets digital services, including online advertising, the specific inclusion of email marketing depends on its classification under the relevant tax laws and guidelines. Consulting with tax experts and staying informed about regulatory updates will provide the most accurate guidance.

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