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Expenditure-Tax Act, 1987

[Act No. 35 of Year 1987]

Sections Particulars
1 Short title, extent and commencement
2 Definitions
3 Application of the Act
4 Charge of expenditure-tax
5 Meaning of chargeable expenditure
6 Tax authorities
7 Collection and recovery of expenditure-tax
8 Person responsible for collecting tax to furnish prescribed return
9 Assessment
10 Best judgment assessment
11 Chargeable expenditure escaping assessment
12 Rectification of mistake
13 Time limit for completion of assessment and reassessment
14 Interest on delayed payment of expenditure-tax
15 Penalty for failure to collect or pay expenditure-tax
16 Penalty for failure to furnish prescribed return
17 Penalty for concealment of chargeable expenditure
18 Penalty for failure to comply with notice
19 Penalty not to be imposed in certain cases
20 Notice of demand
21 Revision of orders by the Commissioner
22 Appeals to the Commissioner(Appeals)
23 Appeals to Appellate Tribunals30
24 Application of provisions of Income-tax Act
25 Willful attempt to evade tax, etc.
26 Failure to furnish prescribed returns
27 False statement in verification, etc.
28 Abetment of false return, etc.
29 Certain offences to be non-cognizable
30 Institution of proceedings and composition of offences
31 Power to make rules
Expenditure-Tax Rules, 19871
1 Short title and commencement
2 Definitions
3 Determination of room charges in the case of composite charge
4 Expenditure incurred in Indian currency deemed to have been incurred in foreign exchange
5 Return of aggregate of the payments received in respect of chargeable expenditure under section 8
6 Notice of demand
7 Form of appeal to the Commissioner (Appeals)
8 Form of appeal and memorandum of cross-objections to Appellate Tribunal
Appendix Form No. 1
  Form No. 2
  Form No. 3
  Form No. 4
  Form No. 5
  Form No. 6
  Form No. 7

An Act to provide for the levy of a tax on expenditure incurred in certain hotels [or restaurants and for matters connected therewith or incidental thereto]

Comment : The Act seeks to levy a tax on the expenditure icnuured in specified hotels or restaurants and connected matters

Be it enacted by Parliament in the Thirty-eighth year of the Republic of India as follows:-

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