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of <h1>Equalisation Levy: Tax on Consideration for Specified Service or E-commerce Supply under Finance Act 2016 Section 164(d)</h1> Equalisation Levy, as defined in section 164(d) of Chapter VIII of the Finance Act, 2016, refers to the tax imposed on the consideration received or receivable for any specified service or e-commerce supply or services under the provisions of this chapter.
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