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The Expenditure-tax Act

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.
1987
List of Chapters & Sections
All sections
  1. All sections

  2. 1
     Short title, extent and commencement
  3. 2
     Definitions
  4. 3
     Application of the Act
  5. 4
     Charge of expenditure-tax
  6. 5
     Meaning of chargeable expenditure
  7. 6
     Tax authorities
  8. 7
     Collection and recovery of expenditure-tax
  9. 8
     Person responsible for collecting tax to furnish prescribed return
  10. 9
     Assessment
  11. 10
     Best judgment assessment
  12. 11
     Chargeable expenditure escaping assessment
  13. 12
     Rectification of mistake
  14. 13
     Time limit for completion of assessment and reassessment
  15. 14
     Interest on delayed payment of expenditure-tax
  16. 15
     Penalty for failure to collect or pay expenditure-tax
  17. 16
     Penalty for failure to furnish prescribed return
  18. 17
     Penalty for concealment of chargeable expenditure
  19. 18
     Penalty for failure to comply with notice
  20. 19
     Penalty not to be imposed in certain cases
  21. 20
     Notice of demand
  22. 21
     Revision of orders by the Commissioner
  23. 22
     Appeals to the Commissioner (Appeals)
  24. 23
     Appeals to Appellate Tribunal
  25. 24
     Application of provisions of Income-tax Act
  26. 25
     Wilful attempt to evade tax, etc
  27. 26
     Failure to furnish prescribed returns
  28. 27
     False statement in verification, etc
  29. 28
     Abetment of false return, etc
  30. 29
     Certain offences to be non-cognizable
  31. 30
     Institution of proceedings and composition of offences
  32. 31
     Power to make rules
  33. 32
     Power to remove difficulties
  34. 33
     Repealed
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