Rule 1 - Short title and commencement. - Equalisation levy Rules, 2016

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 38/2016 New Delhi, 27th May, 2016 EQUALISATION LEVY RULES, 2016 S.O. 1905(E) - In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 179 of the Finance Act, 2016 (28 of 2016) , the Central Government hereby makes the following rules for carrying out the provisions of Chapter VIII of the said Act relating to Equalisation levy, namely:- 1. Short title and commencement . (1) These rules may be called the Equalisation levy Rules, 2016. (2) They shall come into force on the 1st day of June, 2016.