Centralised processing of equalisation levy statements establishes a statutory framework for receipt and administrative processing. The Central Board of Direct Taxes, exercising statutory power under the Finance Act, 2016, promulgated the Centralised Processing of Equalisation Levy Statement Scheme, 2023, establishing a centralised mechanism for receipt and processing of statements furnished under the equalisation levy provisions, effective from its publication in the Official Gazette.
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.
Centralised processing of equalisation levy statements establishes a statutory framework for receipt and administrative processing.
The Central Board of Direct Taxes, exercising statutory power under the Finance Act, 2016, promulgated the Centralised Processing of Equalisation Levy Statement Scheme, 2023, establishing a centralised mechanism for receipt and processing of statements furnished under the equalisation levy provisions, effective from its publication in the Official Gazette.
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