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of <h1>E-commerce operators must submit Form No. 1 electronically by June 30 under Equalisation Levy Rules, 2016.</h1> The Equalisation Levy Rules, 2016, require the submission of a statement for specified services or e-commerce supply by the assessee or e-commerce operator in Form No. 1. This statement must be electronically submitted, either under digital signature or through an electronic verification code, by June 30 following the relevant financial year. The Principal Director-General of Income-tax (Systems) is tasked with establishing procedures for electronic filing, data standards, and security measures for these submissions. Additionally, they are responsible for specifying the process for submitting revised statements as required by law.
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