Equalisation levy procedural framework extends Income-tax procedural provisions to notices, recovery, appeals and representation, and related enforcement mechanisms. Clause 175 imports specified procedural and enforcement provisions of the Income-tax Act to the equalisation levy, thereby applying the same rules for issue of notices and demands, recovery and collection, attendance and examination powers, appeals, appellate procedure, and appearance by authorised representatives to the equalisation levy as apply to income-tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalisation levy procedural framework extends Income-tax procedural provisions to notices, recovery, appeals and representation, and related enforcement mechanisms.
Clause 175 imports specified procedural and enforcement provisions of the Income-tax Act to the equalisation levy, thereby applying the same rules for issue of notices and demands, recovery and collection, attendance and examination powers, appeals, appellate procedure, and appearance by authorised representatives to the equalisation levy as apply to income-tax.
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