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Expenditure-Tax Act, 1987

3. Determination of room charges in the case of composite charge

For the purposes of sub-section (2)2 of section 3 of the Act, in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined by deducting from the composite charge, the charges for food in the following manner, namely:-

(i) where the composite charge includes the charge for breakfast

10 per cent of the composite charge ;

(ii) where the composite charge includes the charge for breakfast and one meal

25 per cent of the composite charge;

(iii) where the composite charge includes the charge for breakfast and two meals

40 per cent of the composite charge.



Expenditure-Tax Act, 1987 Back




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