Equalisation levy rules require withholding, remittance, electronic filing, rounding rules, and specified appeals procedures for digital services. The rules implement procedural requirements for the equalisation levy: they set rounding rules for amounts, require deductors to remit levy via prescribed banks with a challan, mandate annual electronic filing of a verified statement of specified services in Form No.1 by 30 June, assign the Principal Director-General of Income-tax (Systems) responsibility for electronic filing standards and security, empower Assessing Officers to issue notices and notices of demand in Form No.2, and prescribe appeals in Form No.3 and Form No.4 with related verification and fee requirements.
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 rules require withholding, remittance, electronic filing, rounding rules, and specified appeals procedures for digital services.
The rules implement procedural requirements for the equalisation levy: they set rounding rules for amounts, require deductors to remit levy via prescribed banks with a challan, mandate annual electronic filing of a verified statement of specified services in Form No.1 by 30 June, assign the Principal Director-General of Income-tax (Systems) responsibility for electronic filing standards and security, empower Assessing Officers to issue notices and notices of demand in Form No.2, and prescribe appeals in Form No.3 and Form No.4 with related verification and fee requirements.
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