Section - 1 - Short title, extent and commencement
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.21. (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.
1. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.
2. The Act is not violative of the Constitution - Federation of Hotel & Restaurant Association of India v. UOI [1989] 178 ITR 97 (SC).
3. 1-11-1987 vide Notification No. SO 919(E), dated 14-10-1987.
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