The Expenditure-tax Act, 1987
Central Act · Act 35 of 198732 provisions
The enactment
| Long title | 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. |
|---|---|
| Type | Act |
| Citation | Act 35 of 1987 |
| Year | 1987 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 32 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Application of the Act.
- Section 4 Charge of expenditure-tax.
- Section 5 Meaning of chargeable expenditure.
- Section 6 Tax authorities.
- Section 7 Collection and recovery of expenditure-tax.
- Section 8 Person responsible for collecting tax to furnish prescribed return.
- Section 9 Assessment.
- Section 10 Best judgment assessment.
- Section 11 Chargeable expenditure escaping assessment.
- Section 12 Rectification of mistake.
- Section 13 Time limit for completion of assessment and reassessment.
- Section 14 Interest on delayed payment of expenditure-tax.
- Section 15 Penalty for failure to collect or pay expenditure-tax.
- Section 16 Penalty for failure to furnish prescribed return.
- Section 17 Penalty for concealment of chargeable expenditure.
- Section 18 Penalty for failure to comply with notice.
- Section 19 Penalty not to be imposed in certain cases.
- Section 20 Notice of demand.
- Section 21 Revision of orders by the Commissioner.
- Section 22 Appeals to the Commissioner (Appeals).
- Section 23 Appeals to Appellate Tribunal.
- Section 24 Application of provisions of Income-tax Act.
- Section 25 Wilful attempt to evade tax, etc.
- Section 26 Failure to furnish prescribed returns.
- Section 27 False statement in verification, etc.
- Section 28 Abetment of false return, etc.
- Section 29 Certain offences to be non-cognizable.
- Section 30 Institution of proceedings and composition of offences.
- Section 31 Power to make rules.
- Section 32 Power to remove difficulties.
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