Equalisation levy deduction requirement: payers of specified services must deduct and remit the levy monthly, or be liable to pay. A resident payer or non-resident with a permanent establishment must deduct the equalisation levy from payments to non-residents for specified services when the previous-year aggregate exceeds the statutory threshold; the levy is payable to the Central Government by the seventh day of the month following the calendar month in which it was deducted, and an assessee who fails to deduct remains liable to pay and remit the levy under the same timetable.