¹[Payment of Equalisation levy.

4. The assessee or e-commerce operator, as the case may be, who are required to deduct and pay equalisation levy, shall pay the amount of such levy, by remitting it into the Reserve Bank of India or in any branch of the State Bank of India or of any authorised Bank accompanied by an equalisation levy challan.]

Note:

1. Substituted by the Equalisation levy (Amendment) Rules, 2020, w.e.f. 28-10-2020. Prior to its substitution rule 4, read as under:

"4. Payment of Equalisation levy.—Every assessee, who is required to deduct and pay equalisation levy, shall pay the amount of such levy to the credit of the Central Government by remitting it into the Reserve Bank of India or in any branch of the State Bank of India or of any authorised Bank accompanied by an equalisation levy challan."