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