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