Charge of equilisation levy on specified services
Section 165 of the Finance Act, 2016 deals with charge of equilisation levy on specified services. [Charge of equilisation levy on specified services] 165. The Act was enacted on 27 Jun 2016.
[Charge of equilisation levy on specified services]
165.
(1) On and from the date of commencement of this Chapter, there shall be charged an equalisation levy at the rate of six per cent of the amount of consideration for any specified service received or receivable by a person, being a non-resident from—
(i) a person resident in India and carrying on business or profession; or (ii) a non-resident having a permanent establishment in India. (2) The equalisation levy under sub-section (1) shall not be charged, where—
(a) the non-resident providing the specified service has a permanent establishment in India and the specified service is effectively connected with such permanent establishment; (b) the aggregate amount of consideration for specified service received or receivable in a previous year by the non-resident from a person resident in India and carrying on business or profession, or from a non-resident having a permanent establishment in India, does not exceed one lakh rupees; or (c) where the payment for the specified service by the person resident in India, or the permanent establishment in India is not for the purposes of carrying out business or profession. 1[(3) The provisions of this section shall not apply to any consideration for any specified service received or receivable by a person on or after the 1st day of April, 2025.]
1. Inserted by the Finance Act, 2025, w.e.f. 1-4-2025.
Section 165, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 165
What does Section 165 of the Finance Act deal with?
Section 165 of the Finance Act is headed "Charge of equilisation levy on specified services". [Charge of equilisation levy on specified services] 165.
How do I find court cases under Section 165 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 165, section 165 Finance Act 2016, section 165 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 165 of the Finance Act, and has it changed?
3 other provisions in this corpus refer back to it.
When was Section 165 of the Finance Act enacted?
Section 165 of the Finance Act, cited as Finance Act 2016 165, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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