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Expenditure-Tax Act, 1987

FORM No. 3: EXPENDITURE-TAX

See section 8 of the Expenditure-tax Act, 1987, and rule 5 of the Expenditure-tax Rules, 1987

Return of aggregate of the payments received in respect of chargeable expenditure

For use in the Income-tax Office

Name and office adders of person responsible for collecting expenditure-tax (in block letters)

Permanent Account Number

Telephone No.

Ward/ Circle/ Special Range where assessed/ assessable

Assessment year

If this is a revised return please state the receipt number and date of furnishing the previous return.

State whether resident/ non-resident

PART I: Statement of chargeable expenditure

Statement of chargeable expenditure incurred,-

(A) in a hotel in connection with the provision of-

(i) any accommodation, residential or otherwise ;

(ii) food or drink by the hotel whether at the hotel or outside ;

(iii) food or drink by any other person at the hotel ;

(iv) any accommodation in the hotel on hire or lease ;

(v) any other services at the hotel, by the hotel by way of beauty parlor, health club, swimming pool or other similar services ;

(vi) any other services at the hotel by any other person by way of beauty parlor, health club, swimming pool or other similar services; and

Rs..............

(B) in a restaurant (as defined in sub-section (9A) of section 2) in connection with the provision of-

(i) food or drink by the restaurant, whether at restaurant or outside ;

(ii) food or drink by any other person in the restaurant;

Rs .......…..

(C) Total (A + B)

Rs.……….

PART II: 1. Statement of expenditure-tax

(Month wise break-up of chargeable expenditure, expenditure-tax collected and paid)

Month

Chargeable expenditure

(Rs.)

Expenditure-tax collectible

(Rs.)

Expenditure-tax collected

(Rs.)

Expenditure-
tax paid to Government


(Rs.)

Date of payment (attach challans)

(Rs.)

1

2

3

4

5

6

April

May

June

July

August

September

October

November

December

January

February

March

Total

2. Balance of expenditure-tax not yet collected (Total of column 3 - Total of column 4) : in figures Rs. ………………….. in words (Rupees ……………………………..)

3. Balance of expenditure-tax collected and to be paid to Government (Total of column 4 - Total of column 5): in figures Rs……………….. in words (Rupees…………………………………..)

PART III: Other sums not Included In chargeable expenditure and claimed to be not taxable

[See section 5(1)(i) to (iv)]

Particulars

Amount
(Rs.)

Reasons why not taxable

Verification

(See Notes 2 and 3)

I, ………................................................................................................. son/ daughter/ wife

(Name in full and block letters)

of ……………………. being the …………………..……………....................................…

(designation)

of……………………………….........................................................................................

(Name of hotel/ restaurant, beauty parlor, health club, swimming pool, etc.) solemnly declare that to the best of my knowledge and belief the information given in this return and the statements accompanying it is correct and complete and that the amount of chargeable expenditure and other particulars shown therein are truly stated and relate to the financial year relevant to the assessment year commencing on the 1st day of April, 19……….

I further solemnly declare that during the said financial year, no other chargeable expenditure has been incurred in the hotel/ restaurant/ beauty parlor/ health club/ swimming pool or in respect of any other service to which the Act applies.

I further declare that in my capacity as ………………………………….......................… I am

(designation)

competent to make this return and verify it on behalf of the hotel/ restaurant / beauty parlor health club/ swimming pool/ any other (specify) ............…………

Place ........................      ................................

Date ........................       Signature

Notes

1. Strike out whichever is not applicable.

2. This return should be signed by the appropriate person as prescribed in section 140 of the Income-tax Act read with section 24 of the Expenditure-tax Act.

3. Before signing the verification, the signatory should satisfy himself that this return and the accompanying statements are correct and complete in all respects. Any person making a false statement, in this return or the accompanying statements, shall be liable to prosecution under section 27 of the Expenditure-tax Act, 1987, and on conviction, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.

4. The tax collected during any calendar month in accordance with the provisions of sub-section (1) of section 7 of the Expenditure-tax Act, 1987, shall be paid to the credit of the Central Government by the 10th day of the month immediately following the said calendar month, and proof of such monthly payment should be attached along with this return.



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