Time limit to be specified in the notice calling for statement of specified services ¹ [or e-commerce supply or services]

6. ² [ Where an assessee or e-commerce operator, as the case may be, fails ] to furnish the statement within the time specified in sub-rule ( 2 ) of rule 5, the Assessing Officer may issue a notice to such person requiring him to furnish, within thirty days from the date of service of the notice, the statement in the Form prescribed in rule 5 and verified in the manner indicated therein.

Note:

1. Inserted by the Equalisation levy (Amendment) Rules, 2020, w.e.f. 28-10-2020.

2. Substituted for "Where an assessee fails" by the Equalisation levy (Amendment) Rules, 2020, w.e.f. 28-10-2020.