Equalisation levy processing scheme sets defined institutional roles and electronic filing requirements for statement submission. The scheme defines terms for centralised processing of equalisation levy statements, identifying controlling statutes and institutional roles (Centre, Commissioner, Director General) and relying on Income-tax Act definitions. It provides electronic filing concepts including a registered electronic account, a designated portal for submissions, a wide definition of e-mail, and specifies that 'Equalisation Levy Statement' means the statement furnished under the Act.
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 processing scheme sets defined institutional roles and electronic filing requirements for statement submission.
The scheme defines terms for centralised processing of equalisation levy statements, identifying controlling statutes and institutional roles (Centre, Commissioner, Director General) and relying on Income-tax Act definitions. It provides electronic filing concepts including a registered electronic account, a designated portal for submissions, a wide definition of e-mail, and specifies that "Equalisation Levy Statement" means the statement furnished under the Act.
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