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Section166A
The Finance Act, 2016

Collection and recovery of equalisation levy on e-commerce supply or services

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 3 provisions

Section 166A of the Finance Act, 2016 deals with collection and recovery of equalisation levy on e-commerce supply or services. [Collection and recovery of equalisation levy on e-commerce supply or services. The Act was enacted on 27 Jun 2016.

[Collection and recovery of equalisation levy on e-commerce supply or services.

166A. The equalisation levy referred to in sub-section (1) of section 165A, shall be paid by every e-commerce operator to the credit of the Central Government for the quarter of the financial year ending with the date specified in column (2) of the Table below by the due date specified in the corresponding entry in column (3) of the said Table:

TABLE

Serial number Date of ending of the quarter of financial yearDue date of the financial year
(1) (2) (3)
1. 30th June 7th July
2. 30th September 7th October
3. 31st December 7th January
4. 31st March 31st March.]

1. Inserted by the Finance Act, 2020 w.e.f. 1-4-2020

Section 166A, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 165A Charge of equalisation levy on e-commerce supply of services

Referred to by 3

  1. s. 168 Processing of statement
  2. s. 170 Interest on delayed payment of equalisation levy
  3. s. 171 Penalty for failure to deduct or pay equalisation levy

Questions about Section 166A

What does Section 166A of the Finance Act deal with?

Section 166A of the Finance Act is headed "Collection and recovery of equalisation levy on e-commerce supply or services". [Collection and recovery of equalisation levy on e-commerce supply or services.

How do I find court cases under Section 166A 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 166A, section 166A Finance Act 2016, section 166A 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 166A of the Finance Act, and has it changed?

Its own text turns on section 165A (Charge of equalisation levy on e-commerce supply of services), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was Section 166A of the Finance Act enacted?

Section 166A of the Finance Act, cited as Finance Act 2016 166A, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.