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        Direct Taxes

        Rule 1 - Short title and commencement.

        Equalisation levy Rules, 2016
        Chapter 01

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        Equalisation levy rules commence 1 June 2016, establishing regulatory framework under Finance Act authority for equalisation levy. The Equalisation Levy Rules, 2016 are prescribed as the short title and shall come into force on 1 June 2016; they are made under sections 179(1) and 179(2) of the Finance Act, 2016 to carry out the provisions of Chapter VIII relating to the equalisation levy.
                      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 rules commence 1 June 2016, establishing regulatory framework under Finance Act authority for equalisation levy.

                            The Equalisation Levy Rules, 2016 are prescribed as the short title and shall come into force on 1 June 2016; they are made under sections 179(1) and 179(2) of the Finance Act, 2016 to carry out the provisions of Chapter VIII relating to the equalisation levy.


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