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THE EQUALISATION LEVY (AMENDMENT) RULES, 2020
Updated on:28th Oct, 2020
1. Short title and commencement. ─ (1) These rules may be called the Equalisation levy (Amendment) Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Equalisation levy Rules, 2016 (hereinafter referred to as the said rules), in rule 2, after clause (a), the following clause shall be inserted, namely:- ‘(aa) “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the statement of specified services as per the data structure and standards laid down by the Principal Director- General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be;’. ..................
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THE EQUALI...