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Collection and recovery of equalisation levy.

Section 166 - Act - EQUALISATION LEVY - Finance Act - Section 166 - 166. (1) Every person, being a resident and carrying on business or profession or a non-resident having a permanent establishment in India (hereafter in this Chapter referred to as a .....

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exceeds one lakh rupees. (2) The equalisation levy so deducted during any calendar month in accordance with the provisions of sub-section (1) shall be paid by every assessee to the credit of the Central Government by the seventh day of the month imme .....

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