Expenditure Tax Act, 1987 Expenditure Tax Act, 1987 Expenditure Tax Act, 1987
 
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Expenditure Tax Act, 1987

 

Sections

Expenditure Tax Act, 1987

 

Preamble

   
1.

Short Title, extent and commencement

2.

Definitions

3.

Application of the Act

4.

Charge of Expenditure-Tax

5.

Meaning of Chargeable Expenditure

6.

Tax Authorities

7.

Collection and Recovery of Expenditure-Tax

8.

Person Responsible for collecting tax to furnish prescribed return

9.

Assessment

10.

Best Judgment Assessment

11.

Chargeable Expenditure Escaping Assessment

12.

Rectification of mistake

13.

Time limit for completion for assessment and reassessment

14.

Interest on delayed payment of Expenditure-Tax

15.

Penalty for failure to collect or pay Expenditure Tax

16.

Penalty for failure to furnish prescribed return

17.

Penalty for concealment of chargeable Expenditure

18.

Penalty for failure to comply with notice

19.

Penalty not to be imposed in certain cases

20.

Notice of demand

21.

Revision of orders by the commissioner

22.

Appeals to the commissioner (Appeals)

23.

Appeals to appellate tribunals

24.

Application of provisions of Income-Tax Act

25.

Willful attempt to evade Tax, etc.

26.

Failure to furnish prescribed returns

27.

False statement in verification, etc.

28.

Abetment of false return, etc.

29.

Certain offences to be Non-Cognizable

30.

Institution of proceedings and composition of offences.

31.

Power to make rules

32.

Power to remove difficulties

33.

Consequential Amendments

 

Expenditure Tax Act, 1987

 

 

 

 

 

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