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The Expenditure-tax Act, 1987

Central

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.

Act number
35 of 1987
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
14 Sep 1987

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

33 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Application of the Act.
  4. Section 4Charge of expenditure-tax.
  5. Section 5Meaning of chargeable expenditure.
  6. Section 6Tax authorities.
  7. Section 7Collection and recovery of expenditure-tax.
  8. Section 8Person responsible for collecting tax to furnish prescribed return.
  9. Section 9Assessment.
  10. Section 10Best judgment assessment.
  11. Section 11Chargeable expenditure escaping assessment.
  12. Section 12Rectification of mistake.
  13. Section 13Time limit for completion of assessment and reassessment.
  14. Section 14Interest on delayed payment of expenditure-tax.
  15. Section 15Penalty for failure to collect or pay expenditure-tax.
  16. Section 16Penalty for failure to furnish prescribed return.
  17. Section 17Penalty for concealment of chargeable expenditure.
  18. Section 18Penalty for failure to comply with notice.
  19. Section 19Penalty not to be imposed in certain cases.
  20. Section 20Notice of demand.
  21. Section 21Revision of orders by the Commissioner.
  22. Section 22Appeals to the Commissioner (Appeals).
  23. Section 23Appeals to Appellate Tribunal.
  24. Section 24Application of provisions of Income-tax Act.
  25. Section 25Wilful attempt to evade tax, etc.
  26. Section 26Failure to furnish prescribed returns.
  27. Section 27False statement in verification, etc.
  28. Section 28Abetment of false return, etc.
  29. Section 29Certain offences to be non-cognizable.
  30. Section 30Institution of proceedings and composition of offences.
  31. Section 31Power to make rules.
  32. Section 32Power to remove difficulties.
  33. Section 33Repealed.