The Central Board of Direct Taxes (CBDT) on February 07, 2023, issued the Centralised Processing of Equalisation Levy Statement Scheme, 2023 under powers conferred by sub-section (2) of section 168 of the Finance Act, 2016.
This Scheme will be applicable in respect of the processing of the Equalisation Levy Statements.
The scheme states the Furnishing of Equalisation Levy Statement, Invalid Equalisation Levy Statement, and Processing of Equalisation Levy Statement.
Further, the scheme specifies the No personal appearance in the Centre, Service of notice or communication, and Power to specify procedures and processes.
This scheme will come into force on February 07, 2023.
Please to the notification for more details.
[Notification No. S.O. 614(E)]
