Equalisation levy challan requires deductor PAN, payment details, bank acknowledgement and compliance with levy deduction rules. The equalisation levy challan requires the deductor's PAN, identification and payment details, selection of payment type, amount with words, mode and bank particulars, and bank acknowledgement showing BSR code, deposit date and challan serial number; it specifies that a deductor is a resident or non-resident with a permanent establishment required to deduct the levy on payments for specified services and warns that quoting a false PAN may attract a penalty.
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Provisions expressly mentioned in the judgment/order text.
Equalisation levy challan requires deductor PAN, payment details, bank acknowledgement and compliance with levy deduction rules.
The equalisation levy challan requires the deductor's PAN, identification and payment details, selection of payment type, amount with words, mode and bank particulars, and bank acknowledgement showing BSR code, deposit date and challan serial number; it specifies that a deductor is a resident or non-resident with a permanent establishment required to deduct the levy on payments for specified services and warns that quoting a false PAN may attract a penalty.
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