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Home Acts & Rules Other Direct Tax / Income Tax Rules Equalisation levy Rules, 2016 This

Equalisation levy Rules, 2016

Rule 1 : Short title and commencement.
Rule 2 : Definitions
Rule 3 : Rounding off of consideration for specified services, equalisation levy, etc.
Rule 4 : Payment of Equalisation levy
Rule 5 : Statement of specified services.
Rule 6 : Time limit to be specified in the notice calling for statement of specified services.
Rule 7 : Notice of demand.
Rule 8 : Form of appeal to Commissioner of Income-tax (Appeals)
Rule 9 : Form of appeal to Appellate Tribunal.
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