For open assessments and audit-trail documentation of years when the Equalization Levy applied — both the 6% online-advertisement levy (Sec 165) and the 2% e-commerce levy (Sec 165A) have since been withdrawn; verify current status before treating either as a live obligation.
Entity: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
IMPORTANT: both limbs of the Equalization Levy — the 2% levy on e-commerce supply of goods/services (Section 165A) and the 6% levy on online advertisement/related services (Section 165) — have been withdrawn by recent Finance Acts. Confirm the exact repeal date and whether any transitional provision applies before using this checklist for anything other than (a) documenting compliance for a year when the levy was still in force, or (b) confirming to file/tax positions that no ongoing obligation exists for the current year.
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