The Expenditure-tax Act, 1987
Central · 1987
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Application of the Act.
- S. 4Charge of expenditure-tax.
- S. 5Meaning of chargeable expenditure.
- S. 6Tax authorities.
- S. 7Collection and recovery of expenditure-tax.
- S. 8Person responsible for collecting tax to furnish prescribed return.
- S. 9Assessment.
- S. 10Best judgment assessment.
- S. 11Chargeable expenditure escaping assessment.
- S. 12Rectification of mistake.
- S. 13Time limit for completion of assessment and reassessment.
- S. 14Interest on delayed payment of expenditure-tax.
- S. 15Penalty for failure to collect or pay expenditure-tax.
- S. 16Penalty for failure to furnish prescribed return.
- S. 17Penalty for concealment of chargeable expenditure.
- S. 18Penalty for failure to comply with notice.
- S. 19Penalty not to be imposed in certain cases.
- S. 20Notice of demand.
- S. 21Revision of orders by the Commissioner.
- S. 22Appeals to the Commissioner (Appeals).
- S. 23Appeals to Appellate Tribunal.
- S. 24Application of provisions of Income-tax Act.
- S. 25Wilful attempt to evade tax, etc.
- S. 26Failure to furnish prescribed returns.
- S. 27False statement in verification, etc.
- S. 28Abetment of false return, etc.
- S. 29Certain offences to be non-cognizable.
- S. 30Institution of proceedings and composition of offences.
- S. 31Power to make rules.
- S. 32Power to remove difficulties.
- S. 33Repealed.