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of <h1>Assessees and e-commerce operators must remit equalisation levy with challan to RBI or authorized banks under Rule 4.</h1> The Equalisation Levy Rules, 2016, Rule 4, stipulates that the assessee or e-commerce operator responsible for deducting and paying the equalisation levy must remit the levy amount to the Reserve Bank of India, any branch of the State Bank of India, or any authorized bank. This payment must be accompanied by an equalisation levy challan. The rule was updated in 2020 to specify that both assessees and e-commerce operators are responsible for this payment process.
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