Expenditure-Tax Act, 1987

EXPENDITURE-TAX ACT, 1987

[35 OF 1987]

An Act to provide for the levy of a tax on expenditure incurred in certain hotels¹[or restaurants and for matters connected therewith or incidental thereto]

BE it enacted by Parliament in the Thirty-eighth Year of the Republic of India as follows :-

Short title, extent and commencement.²

1. (1) This Act may be called the Expenditure-tax Act, 1987.

(2) It extends to the whole of India except the State of Jammu and Kashmir.

(3) It shall come into force on such date³ as the Central Government may, by notification in the Official Gazette, appoint.