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Every person is a resident Indian who carries out the business/ profession or a non-resident who has a permanent establishment in India shall deduct equalization levy from the amount paid/payable to a non-resident in respect of specified services @whereas the aggregate amount of consideration for specified services in the previous year exceeds

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Every person is a resident Indian who carries out the business/ profession or a non-resident who has a permanent establishment in India shall deduct equalization levy from the amount paid/payable to a non-resident in respect of specified services @whereas the aggregate amount of consideration for specified services in the previous year exceeds






 
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