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The Central Board of Direct Taxes has notified 1 June 2016 as the effective date for Equalisation Levy (Chapter VIII of the Finance Act, 2016).Additionally, the Equalisation Levy Rules, 2016 have also been notified and shall be effective from 1 June 2016.  The notification (attached) prescribes the following:

Form 1: To be furnished electronically in respect of specified services chargeable to equalisation levy on or before 30 Juneimmediately following that financial year.

Form 2: Notice of demand.

Form 3: Filing of appeal to commissioner of income tax (Appeals).

Form 4: Filing of appeal to Income tax appellate tribunal.

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