Analysis : Online Gaming Regime in India: Analysing the Proposed Amendments to the IT Rules, 2021 in Relation to Online Gaming
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Ayush Tripathi
Equalisation levy 2020 — looking at India’s digital tax
The Finance Act 2020 came up with several new tax provisions, one of which expanded the scope of 2016 equalisation levy to include e-commerce transactions. The Act introduced Section 153(iv), which added Section 165A to the Finance Act 2016 to put an equalisation levy charged at 2% on the non-resident e-commerce operators. This levy was
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Can Technology make Urban Mobility Safer for Women?
COVID-19 has limited the scope of commute for most of us, who aren’t essential workers or those who cannot work from home. However, the problems from a pre-COVID world are likely to bounce back with the inception of a vaccine. Some of these problems include safety for women in terms of urban mobility – a
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Geo-Political Implications of Equalisation Levy
Finance Act 2020, came up with the provision to expand the existing scope of equalisation levy to the non-resident e-commerce operators. This provision was added to the Finance bill at the last minute without any notice or any reference either in the original bill or in the union budget speech of the Finance Minister. Due
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The Role of Data Trustee in the NPD Ecosystem
The draft Non-Personal Data (“NPD”) governance framework envisages three key roles in the ecosystem i.e. data principal (to whom the data relates to), data custodian (undertakes collection, storage, processing and use of NPD) and data trustees (through which data principal/community will exercise its rights). Data trustees have been constituted for the purpose of exercising rights
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