The EXPENDITURE-TAX ACT, 1987

Sections

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Expenditure-tax Act, 1987.

(2) It extends to the whole of India except the State of Jammu and Kashmir*.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

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  33. 33.[Repealed.]