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The due date for e-filing of Annual Statement of Equalisation Levy i.e. Google Tax, Tax on Digital Advertisement for Financial Year 2016-17 is 30th June, 2018.
Equalisation Levy is tax on specified services being online advertisement, any provision for digital advertising space or any other facility or service for the purpose of online advertisement and includes any other service as may be notified by the Central Government in this behalf.
Equalisation levy shall be charged 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.
