With reference to India’s digital taxation regime, consider the following statements:
The Equalisation Levy (EL), commonly known as the ‘Google Tax’, is governed by the Income Tax Act, 1961.
In 2020, the scope of the levy was expanded to include non-resident e-commerce operators at a rate of 2%.
Under the Finance Bill 2025, India decided to abolish the 6% Equalisation Levy on online advertisements effective April 1, 2025.
Which of the statements given above are correct?
Your result is as below :
February 11, 2026
February 9, 2026
February 7, 2026
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