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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.
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