Expenditure-Tax Act, 1987

Section - 2 - Definitions

Definitions.

2. In this Act, unless the context otherwise requires,-

(1)-"assessee" means a person responsible for collecting the expenditure tax payable under the provisions of this Act;
(2)-"assessment year" means the period of twelve months commencing on the 1st day of April every year;
(3)-"Board" means the Central Board of Direct Taxes constituted 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;
Google Play store