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Equalisation levy (Amendment) Rules, 2020 - 87/2020 - Income Tax

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..... mendment) Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Equalisation levy Rules, 2016 (hereinafter referred to as the said rules), in rule 2, after clause (a), the following clause shall be inserted, namely:- ‘(aa) “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the statement of specified services as per the data structure and standards lai .....

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Equalisation levy (Amendment) Rules, 2020 - 87/2020 - Income Tax

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..... n (1) or sub-section (2) of section 167 of the Act shall be in Form No. 1, duly verified in the manner indicated therein, and may be furnished by the assessee or e-commerce operator, as the case may be, in the following manner, namely:- (i) electronically under digital signature; or (ii) electronically through electronic verification code. (2) The statement in Form No. 1 required to be furnished under sub-section (1) of section 167 of the Act shall be furnished on or before the 30th day of June .....

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Equalisation levy (Amendment) Rules, 2020 - 87/2020 - Income Tax

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..... ds “Where an assessee fails”, the words, “Where an assessee or e-commerce operator, as the case may be, fails” shall be substituted. 6. In the said rules, in rule 7, in the proviso, for the word “assessee”, the words “assessee or e-commerce operator, as the case may be,” shall be substituted; 7. In the said rules, in rule 8, for sub-rules (2), (3) and (4), the following shall be substituted, namely:- “(2) The form of appeal referred to in sub .....

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Equalisation levy (Amendment) Rules, 2020 - 87/2020 - Income Tax

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