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Processing of statement

Clause 165 - Bills - EQUALISATION LEVY - Bill - Clause 165 - 165. (1) Where a statement has been made under section 164 by the assessee, such statement shall be processed in the following manner, namely:- (a) the equalisation levy shall be computed a .....

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be determined after adjustment of the amount computed under clause (b) against any amount paid under sub-section (2) of section 163 or section 167 and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or genera .....

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him: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is furnished. (2) For the purposes of s under sub-section (1), the Board may make a scheme f .....

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