India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure ...

Examines whether India’s Equalisation Levy effectively addresses digital taxation challenges, highlighting its strengths, structural limits, and alignment with emerging global ...

Income Tax Return: Under the new tax regime, the effective threshold may start from Rs 3 lakh for some, but mandatory filing applies if income crosses the exemption.