TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... every year; (3) "Board" means the Central Board of Direct Taxes consti tuted under the Central Boards of Revenue Act, 1963 (54 of 1963); (4) "chargeable expenditure" means the expenditure referred to in section 5; (5) "expenditure-tax" or "tax" means the tax chargeable under the provisions of this Act; (6) "hotel" includes a building or part of a building where residential accommodati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of any month, are equipped with, or have access to, facilities for air-conditioning;] (10) "room charges" means the charges for a unit of residen tial accommodation in a hotel and includes the charges for— (a) furniture, air-conditioner, refrigerator, radio, music, telephone, television, and (b) such other services as are normally included by a hotel in room rent, but does not includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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