Equalisation Levy

Chapters / List

1. Introduction to Equalisation Levy

   ---

2. Definitions - Section 164 of the Finance Act, 2016

   ---

3. Charge of Equalisation Levy on 'Specified Services' - Section 165 of Finance Act, 2016

   ---

4. Charge of Equalisation levy on E-commerce supply or services - Section 165A of the Finance Act, 2016

   ---

5. Collection & Recovery of Equalisation Levy on Specified Service – Section 166, Finance Act, 2016

   ---

6. Collection and recovery of equalization levy on e-commerce supply or services – Section 166A, Finance Act, 2016

   ---

7. Furnishing of statement - Section 167, Finance Act, 2016

   ---

8. Processing of statement - Section 168, Finance Act, 2016

   ---

9. Rectification of mistake – Section 169, Finance Act, 2016

   ---

10. Interest on delayed payment of equalisation levy – Section 170 , Finance Act, 2016

    ---

11. Penalty under Equalisation Levy [ Section 171 to 173, Finance Act 2016 ]

    ---

12. Appeals under Equalisation Levy [ Section 174 & 175, Finance Act 2016 ]

    ---

13. Service of notice or communication

    ---

14. No personal appearance in the Centre for Equalisation levy

    ---

15. Consequences of furnishing false statement [ Section 176 & 177 of Finance Act, 2016 ]

    ---