Equalisation levy definitions now include an electronic verification code and define 'Act' and 'Form' terms. Rule 2 defines key terms for the Equalisation Levy Rules, 2016: Act means the Finance Act, 2016; Form means the forms appended to these rules; and the newly inserted electronic verification code is a code generated to electronically verify persons furnishing statements of specified services according to data structure and standards laid down by the Principal Director-General or Director-General of Income-tax (Systems).
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 definitions now include an electronic verification code and define 'Act' and 'Form' terms.
Rule 2 defines key terms for the Equalisation Levy Rules, 2016: Act means the Finance Act, 2016; Form means the forms appended to these rules; and the newly inserted electronic verification code is a code generated to electronically verify persons furnishing statements of specified services according to data structure and standards laid down by the Principal Director-General or Director-General of Income-tax (Systems).
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