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Taxing e-commerce - The Hindu BusinessLine

Taxing e-commerce
Equalisation levy should stay, but clarity is needed on some grey areas
The vociferous criticism of the changes proposed to the equalisation levy in the Budget highlights the extent to which foreign e-commerce players are averse to it. The levy hamstrings their ability to avoid paying taxes in countries from where they derive their revenue. It is notable that India was among the first to implement the levy, which was initially proposed by OECD to prevent base-erosion caused by multinational digital services companies; there is no reason for the Centre to dilute the levy or restrict its scope. Many other countries are also in the midst of similar battles to establish their sovereign right to tax such digital transactions. However, the rules should be unambiguous to avoid needless litigation and arbitration. The Budget attempted to clear the air over some provisions regarding the equalisation levy, but there are still some grey areas. ....

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For The Healthcare Sector, It Is The Beginning Of A Long Journey

For the healthcare sector, it is the beginning of a long journey
Budget 2021 is aimed at addressing only the immediate needs, and it is still far from providing a long-term immunity booster to the healthcare sector
Hitesh Sharma
(Image: Reuters)
In normal parlance, the health status of any country largely depends upon the available health infrastructure, healthcare human resources, governmental policies and budgetary allocations targeted towards the life sciences and healthcare sector. While India has over the years fallen short on providing the required focus to the sector, the Union government, with its holistic approach, focused policies to uplift the health and wellbeing of people, budgetary allocations and the pandemic situations, has provided the health sector much-needed importance. ....

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Union Budget 2022: Clarity on equalisation levy, royalties and fees for technical services exempted

February 2, 2021
The government has clarified several provisions concerning equalisation levy and expanded the definition of e-commerce companies in its Union Budget for 2021-22
. The government now states parts of transactions corresponding to royalty payments and fees for technical services (FTS) would not attract a levy, but will instead be taxable under income tax. Finance Minister Nirmala Sitharaman, in her Budget speech on Monday, said that this was being done to “provide certainty” to companies.
“In order to provide certainty, it is being expressly clarified that transaction taxable under income-tax are not liable for equalisation levy. Further, it is also proposed to clarify regarding applicability of equalisation levy on physical/offline supply of goods and services.” ....

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Budget 2021: Tax relief high on tech sector's wishlist this year

Budget 2021: Tax relief high on tech sector s wishlist this year
Given the strategic importance of the technology sector, it is important to ensure that the government continues to support this sector through favourable policies
The current COVID-19 pandemic has further accelerated the rate of technology adoption across sectors
India is one of the biggest and fastest growing digital markets in the world. The number of internet subscribers in India currently stands at around 740 million, and an estimated 60% of the population is expected to use the internet by 2022, and by 2025, India s digital economy could contribute 18-23% to overall economic activity.
The current COVID-19 pandemic has further accelerated the rate of technology adoption across sectors, making it imperative for government, corporates, and consumers to rely on digital channels for accessing goods, services, information, and entertainment. ....

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Changes introduced by Budget 2020 which require clarity in Budget 2021

Changes introduced by Budget 2020 which require clarity in Budget 2021
By
Vikas Vasal ( IANS)
|
Published on
Thu, Jan 28 2021 14:48 IST
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0 Views

New Delhi, Jan 28 : Budget 2020 introduced several changes in the Income-tax provisions. Some of most discussed and debated ones being scrapping of dividend distribution tax (DDT) regime, expansion of tax collection at source (TCS) provisions on sale of goods and expanding the scope of digital tax provisions.
Over the past one-year stakeholders have highlighted few concerns on the interpretational aspects and practical challenges in complying with these new provisions and changes. It is expected that in the upcoming Budget 2021, the government will address these concerns. Some of the key issues that require clarity include: ....

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