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<h1>Rule 6: Assessing Officer may direct late filers to submit Equalisation Levy statements for specified and e-commerce services</h1> Rule 6 of the Equalisation Levy Rules, 2016 empowers the Assessing Officer to issue a notice to an assessee or e-commerce operator who fails to furnish the required statement within the time prescribed under rule 5(2). Upon such failure, the person can be directed to submit the statement, in the prescribed Form and duly verified, within thirty days from the date of service of the notice. The provision, as amended, expressly covers both specified services and e-commerce supply or services.