https://www.taxtmi.com/manuals?id=1619 A resident carrying on business or a non resident with a permanent establishment must deduct the equalisation levy from amounts payable to non residents for specified services; deducted amounts must be remitted to the Central Government by the seventh day of the month following the calendar month of deduction, using the prescribed challan and authorised banking channels, and payable/refundable amounts and related interest or penalty are rounded to the nearest multiple of ten. Failure to deduct does not relieve the assessee from the obligation to remit the levy by the same deadline. en-us Tue, 11 Jul 2017 12:02:00 +0530 Mon, 19 Feb 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1619 A resident carrying on business or a non resident with a permanent establishment must deduct the equalisation levy from amounts payable to non residents for specified services; deducted amounts must be remitted to the Central Government by the seventh day of the month following the calendar month of deduction, using the prescribed challan and authorised banking channels, and payable/refundable amounts and related interest or penalty are rounded to the nearest multiple of ten. Failure to deduct does not relieve the assessee from the obligation to remit the levy by the same deadline. Manuals Income Tax Tue, 11 Jul 2017 12:02:00 +0530 https://www.taxtmi.com/manuals?id=1619