https://www.taxtmi.com/acts?id=41349 The scheme defines terms for centralised processing of equalisation levy statements, identifying controlling statutes and institutional roles (Centre, Commissioner, Director General) and relying on Income-tax Act definitions. It provides electronic filing concepts including a registered electronic account, a designated portal for submissions, a wide definition of e-mail, and specifies that "Equalisation Levy Statement" means the statement furnished under the Act. en-us Thu, 09 Feb 2023 16:52:06 +0530 Thu, 09 Feb 2023 16:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41349 The scheme defines terms for centralised processing of equalisation levy statements, identifying controlling statutes and institutional roles (Centre, Commissioner, Director General) and relying on Income-tax Act definitions. It provides electronic filing concepts including a registered electronic account, a designated portal for submissions, a wide definition of e-mail, and specifies that "Equalisation Levy Statement" means the statement furnished under the Act. Act-Rules Direct Taxes Thu, 09 Feb 2023 16:52:06 +0530 https://www.taxtmi.com/acts?id=41349