{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"166A","heading":"Collection and recovery of equalisation levy on e-commerce supply or services","text":"[Collection and recovery of equalisation levy on e-commerce supply or services. 166A. The equalisation levy referred to in sub-section (1) of section 165A, shall be paid by every e-commerce operator to the credit of the Central Government for the quarter of the financial year ending with the date specified in column (2) of the Table below by the due date specified in the corresponding entry in column (3) of the said Table: TABLE Serial number | Date of ending of the quarter of financial year | Due date of the financial year (1) | (2) | (3) 1. | 30th June | 7th July 2. | 30th September | 7th October 3. | 31st December | 7th January 4. | 31st March | 31st March.] 1. Inserted by the Finance Act, 2020 w.e.f. 1-4-2020","html":"<p><b>[Collection and recovery of equalisation levy on e-commerce supply or services.</b></p><p><b>166A.</b><i> The equalisation levy referred to in sub-section (1) of section 165A, shall be paid by every e-commerce operator to the credit of the Central Government for the quarter of the financial year ending with the date specified in column (2) of the Table below by the due date specified in the corresponding entry in column (3) of the said Table:</i></p><p><b><i>TABLE</i></b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Serial number </i></td><td><i>Date of ending of the quarter of financial year</i></td><td><i>Due date of the financial year</i></td></tr><tr><td><i>(1)</i></td><td><i> (2) </i></td><td><i>(3)</i></td></tr><tr><td><i>1. </i></td><td><i>30th June </i></td><td><i>7th July</i></td></tr><tr><td><i>2. </i></td><td><i>30th September </i></td><td><i>7th October</i></td></tr><tr><td><i>3. </i></td><td><i>31st December </i></td><td><i>7th January</i></td></tr><tr><td><i>4. </i></td><td><i>31st March </i></td><td><i>31st March</i>.<b>]</b></td></tr></table></div><p>1. Inserted by the Finance Act, 2020 w.e.f. <b>1-4-2020</b></p>","words":134,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/166A/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}