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of <h1>Equalisation Levy Rules, 2016 Implemented Under Section 179 of Finance Act to Enforce Chapter VIII Provisions</h1> The Equalisation Levy Rules, 2016, established by the Government of India under the Ministry of Finance's Department of Revenue, were notified on May 27, 2016. These rules are formulated under the authority granted by the Finance Act, 2016, specifically under section 179, to implement the provisions of Chapter VIII concerning the Equalisation Levy. The rules, officially titled the Equalisation Levy Rules, 2016, became effective on June 1, 2016.
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