| 163  Extent, commencement and application | 
		| 164 Definitions | 
		| 165. Charge of equalisation levy on specified services. | 
		| 166. Collection and recovery of equalisation levy | 
		| 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 | 
		| 165A Charge of equalisation levy on e-commerce supply of services | 
		| 166A Collection and recovery of equalisation levy on e-commerce supply or services | 
		| 180.Power to remove difficulties. |