Section 4: Charge of expenditure-tax.

The Expenditure-tax Act, 1987Central Act · Act 35 of 1987

Subject to the provisions of this Act, there shall be charged on and from--

(a) the commencement of this Act [but not after the 31st day of May, 2003], a tax at the rate of [ten per cent.] of the chargeable expenditure incurred in a hotel referred to in clause (1) of section 3:

Provided that nothing in this clause shall apply in the case of a hotel referred to in [clause (a) of sub-section (7) of section 80-IB] of the Income-tax Act during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 2001:

[Provided further that nothing in this clause shall apply in the case of a hotel referred to in [clause (a) of sub-section (7) of section 80-IB of the Income-tax Act, 1961 (43 of 1961) during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008.]

(b) the 1st day of October, 1991, [but not after the 31st day of May, 1992] a tax at the rate of fifteen per cent. of the chargeable expenditure incurred in a restaurant referred to in clause (2) of section 3.

Where this provision sits

Act	The Expenditure-tax Act, 1987
Section	4
Marginal note	Charge of expenditure-tax.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 32 of 2003. . Ins. by Act 32 of 2003, s. 103 (w.e.f. 1-6-2003).
substituted, Act 32 of 1994. . Subs. by Act 32 of 1994, s. 57, for "twenty per cent." (w.e.f. 1-6-1994).
substituted, Act 27 of 1999. . Subs. by Act 27 of 1999, s. 98, for "clause (ii) of sub-section (5) of section 80-IA" (w.e.f. 1-4-2000).
inserted, Act 26 of 1997. . Ins. by Act 26 of 1997, s. 61 (w.e.f. 1-4-1998).
substituted. . Subs. by 27 of 1999, s. 98, for "clause (iia) or sub-section (5) of section 80-1A" (w.e.f. 1-4-2000).
substituted, Act 18 of 1992. . Subs. by Act 18 of 1992, s. 106, for "the commencement of this Act" (w.e.f. 1-6-1992).

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