With reference to India’s decision to levy an equalization tax of 6% on online advertisement services offered by non-resident entities.
Which of the following statements is/are correct ?
1. It is introduced as a part of the, Income Tax Act.
2. Non-resident entities that offer advertisement services in India can claim a tax credit in. their home country under the “Double Taxation Avoidance Agreements".
Select the correct answer using the code given below
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2
Which of the following statements is/are correct ?
1. It is introduced as a part of the, Income Tax Act.
2. Non-resident entities that offer advertisement services in India can claim a tax credit in. their home country under the “Double Taxation Avoidance Agreements".
Select the correct answer using the code given below
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2
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