MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th October, 2020
EQUALISATION LEVY
S.O. 3865(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of Section 179 of the Finance Act, 2016 (28 of 2016), the Central Government hereby makes the following rules to amend the Equalisation levy Rules, 2016, namely:
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
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