Equalisation Levy Statement required: operators must file or revise within prescribed statutory timelines or on AO notice. Every assessee and e commerce operator must furnish the Equalisation Levy Statement under section 167(1) within the time prescribed by rule 5; a revised statement may be furnished within the statutory revision period from the end of the relevant financial year, and statements may also be furnished in response to an Assessing Officer's notice under section 167(3) in accordance with rule 6.
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 Statement required: operators must file or revise within prescribed statutory timelines or on AO notice.
Every assessee and e commerce operator must furnish the Equalisation Levy Statement under section 167(1) within the time prescribed by rule 5; a revised statement may be furnished within the statutory revision period from the end of the relevant financial year, and statements may also be furnished in response to an Assessing Officer's notice under section 167(3) in accordance with rule 6.
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