Expenditure-tax Act, 1987
Bare Act · 1987
An Act to provide for the levy of a tax on expenditure incurred in certain hotels 1 [or restaurants and for matters connected therewith or incidental thereto].
- Act number
- 35 of 1987
- Enacted
- 14 September 1987
- Contents
- 33 sections
The first 5 sections are free to read. Sign in free to read the rest.
Contents
- 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 (preview)
- Section 7 – Collection and recovery of expenditure-tax (preview)
- Section 8 – Person responsible for collecting tax to furnish prescribed return (preview)
- Section 9 – Assessment (preview)
- Section 10 – Best judgment assessment (preview)
- Section 11 – Chargeable expenditure escaping assessment (preview)
- Section 12 – Rectification of mistake (preview)
- Section 13 – Time limit for completion of assessment and reassessment (preview)
- Section 14 – Interest on delayed payment of expenditure-tax (preview)
- Section 15 – Penalty for failure to collect or pay expenditure-tax (preview)
- Section 16 – Penalty for failure to furnish prescribed return (preview)
- Section 17 – Penalty for concealment of chargeable expenditure (preview)
- Section 18 – Penalty for failure to comply with notice (preview)
- Section 19 – Penalty not to be imposed in certain cases (preview)
- Section 20 – Notice of demand (preview)
- Section 21 – Revision of orders by the Commissioner (preview)
- Section 22 – Appeals to the Commissioner (Appeals) (preview)
- Section 23 – Appeals to Appellate Tribunal (preview)
- Section 24 – Application of provisions of Income-tax Act (preview)
- Section 25 – Wilful attempt to evade tax, etc (preview)
- Section 26 – Failure to furnish prescribed returns (preview)
- Section 27 – False statement in verification, etc (preview)
- Section 28 – Abetment of false return, etc (preview)
- Section 29 – Certain offences to be non-cognizable (preview)
- Section 30 – Institution of proceedings and composition of offences (preview)
- Section 31 – Power to make rules (preview)
- Section 32 – Power to remove difficulties (preview)
- Section 33 – Repealed (preview)