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PROPOSAL FOR EQUALIZATION LEVY

PROPOSAL FOR. EQUALIZATION levy . ON. SPECIFIED TRANSACTIONS. (Report of the Committee on Taxation of E-Commerce). PROPOSAL FOR EQUALIZATION . levy ON SPECIFIED. TRANSACTIONS. (Report of the Committee on Taxation of E-Commerce). February, 2016. Prepared by the Committee on Taxation of E-Commerce formed by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India 1|Page 2|Page CONTENTS. Section 1 Constitution and Mandate of the Committee Section 2 Digital Economy: Current status and Growth Prospects Section 3 Tax Challenges from Digital Economy & Action 1 in BEPS.

1 | P a g e PROPOSAL FOR EQUALIZATION LEVY ON SPECIFIED TRANSACTIONS (Report of the Committee on Taxation of E-Commerce) February, 2016 Prepared by the Committee on Taxation of E-Commerce formed by the

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