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: - Study24x7
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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 th...

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A

1 only

B

2 only

C

Both 1 and 2

D

Neither 1 nor 2

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