Expenditure-tax Act, 1987

The Expenditure-tax Act, 1987

व्यय-कर अधिनियम, 1987

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	198735
Act Number:	35
Enactment Date:	1987-09-14
Act Year:	1987
Short Title:	The Expenditure-tax Act, 1987
Hindi Title:	व्यय-कर अधिनियम, 1987
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.
Ministry:	Ministry of Finance
Department:	Department of Revenue
Enforcement Date:	01-11-1987
Notification:	1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii).

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The Expenditure-tax Act, 1987

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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.
Section 33. Repealed.