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                        163  Extent, commencement and application
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                        164 Definitions
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                        165. Charge of equalisation levy on specified services.
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                        165A Charge of equalisation levy on e-commerce supply of services
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                        166. Collection and recovery of equalisation levy
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                        166A Collection and recovery of equalisation levy on e-commerce supply or services
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                        167  Furnishing of statement.
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                        168  Processing of statement
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                        169 Rectification of mistake
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                        170, Interest on delayed payment of equalisation levy
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                        171. Penalty for failure to deduct or pay equalisation levy.
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                        172. Penalty for failure to furnish statement.
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                        173. Penalty not to be imposed in certain cases.
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                        174. Appeal to Commissioner of Income-tax (Appeals)
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                        175, Appeal to Appellate Tribunal
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                        176  Punishment for false statement
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                        177. Institution of  prosecution
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                        178. Application of certain provisions of Income-tax Act
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                        179. Power to make rules
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                        180.Power to remove difficulties.
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