Collection and recovery of equalisation levy

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..... unt paid or payable to a non-resident in respect of the specified service at the rate specified in section 162, if the aggregate amount of consideration for specified service in a previous year exceeds one lakh rupees. (2) The equalisation levy so deducted during any calendar month in accordance with the provisions of sub-section (1) shall be paid by every assessee to the credit of the Central Gov .....

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