Clause 160 - Extent, commencement and application - Finance Bill, 2016

CHAPTER VIII EQUALISATION LEVY Extent, commencement and application 160. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to consideration received or receivable for specified services provided on or after the commencement of this Chapter.