Processing of Equalisation Levy Statement

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y shall be computed after making the adjustment for any arithmetical error in the Equalisation Levy Statement ; (b) the interest, if any shall be computed on the basis of sum deductible or payable, as the case may be, as computed in the Equalisation Levy Statement; (c) the sum payable by, or the amount of refund due to, the assessee or e-commerce operator shall be determined afte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, the Centre shall process only the revised Equalisation Levy Statement and no further action shall be taken on the original Equalisation Levy Statement if it has not already been processed. (3) The Commissioner may, - (a) adopt appropriate procedure for processing of Equalisation Levy Statements; or (b) decide the order of priority for processing of Equalisation Levy Stateme....