Invalid Equalisation Levy Statement: statements may be declared invalid for unapproved software use or incomplete information. Power to declare an Equalisation Levy Statement invalid is vested in the Commissioner under the Centralised Processing of Equalisation Levy Statement Scheme, 2023, where a statement may be declared invalid for use of software not validated and approved by the Director General or for incomplete information in the Equalisation Levy Statement.
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Provisions expressly mentioned in the judgment/order text.
Invalid Equalisation Levy Statement: statements may be declared invalid for unapproved software use or incomplete information.
Power to declare an Equalisation Levy Statement invalid is vested in the Commissioner under the Centralised Processing of Equalisation Levy Statement Scheme, 2023, where a statement may be declared invalid for use of software not validated and approved by the Director General or for incomplete information in the Equalisation Levy Statement.
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