Equalisation Levy

Section - 163 - Extent, commencement and application

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Section - 164 - Definitions

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Section - 165 - Charge of equalisation levy on specified services

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Section - 165A - Charge of equalisation levy on e-commerce supply of services

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Section - 166 - Collection and recovery of equalisation levy on specified services

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Section - 166A - Collection and recovery of equalisation levy on e-commerce supply or services

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Section - 167 - Furnishing of statement

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Section - 168 - Processing of statement

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Section - 169 - Rectification of mistake

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Section - 170 - Interest on delayed payment of equalisation levy

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Section - 171 - Penalty for failure to deduct or pay equalisation levy

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Section - 172 - Penalty for failure to furnish statement

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Section - 173 - Penalty not to be imposed in certain cases

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Section - 174 - Appeal to Commissioner of Income-tax (Appeals)

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Section - 175 - Appeal to Appellate Tribunal

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Section - 176 - Punishment for false statement

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Section - 177 - Institution of prosecution

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Section - 178 - Application of certain provisions of Income-tax Act

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Section - 179 - Power to make rules

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Section - 180 - Power to remove difficulties

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