Rule 2 - Definitions - Equalisation levy Rules, 2016

2. Definitions . In these rules, unless the context otherwise requires,- (a) Act means the Finance Act, 2016 (28 of 2016) ; 1 [ (aa) electronic verification code means a code generated for the purpose of electronic verification of the person furnishing the statement of specified services as per the data structure and standards laid down by the Principal Director- General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; ] (b) Form means Forms appended to these rules. ********************* NOTES:- 1. Inserted vide Notification No. 87/2020 Dated 28-10-2020