Rule 6 - Time limit to be specified in the notice calling for statement of specified services or e-commerce supply or services. - Equalisation levy Rules, 2016

6. Time limit to be specified in the notice calling for statement of specified services 1 [or e-commerce supply or services ]. 2 [ Where an assessee or e-commerce operator, as the case may be, fails ] to furnish the statement within the time specified in sub-rule (2) of rule 5, the Assessing Officer may issue a notice to such person requiring him to furnish, within thirty days from the date of service of the notice, the statement in the Form prescribed in rule 5 and verified in the manner indicated therein. ****************** NOTES:- 1. Inserted vide Notification No. 87/2020 Dated 28-10-2020 2. Substituted vide Notification No. 87/2020 Dated 28-10-2020 before it was read as, Where an assessee fails