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Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Income Tax Rules 2026 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamil nadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 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Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Query Careers Admin Login Email Login Time Sheet Contact Us

Equalisation_Levy_Act_2016

Section / Rule Number Content


163 Extent, commencement and application
164 Definitions
165. Charge of equalisation levy on specified services.
165A Charge of equalisation levy on e-commerce supply of services
166. Collection and recovery of equalisation levy
166A Collection and recovery of equalisation levy on e-commerce supply or services
167 Furnishing of statement.
168 Processing of statement
169 Rectification of mistake
170, Interest on delayed payment of equalisation levy
171. Penalty for failure to deduct or pay equalisation levy.
172. Penalty for failure to furnish statement.
173. Penalty not to be imposed in certain cases.
174. Appeal to Commissioner of Income-tax (Appeals)
175, Appeal to Appellate Tribunal
176 Punishment for false statement
177. Institution of prosecution
178. Application of certain provisions of Income-tax Act
179. Power to make rules
180.Power to remove difficulties.