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Home Acts & Rules Other Direct Tax / Income Tax Acts Expenditure-tax Act, 1987

Expenditure-tax Act, 1987

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