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
ARTICLESHIP
18 September 2026
Industrial TraineeTwenty Point Nine Five Ventures Private Limited Noida CA Inter View Details
22 September 2026
Account AssistantChirag P Shah & Co. Chartered Accountant Pune B.Com View Details
ARTICLESHIP
16 September 2026
Article AssistantMANUJ SHARMA AND COMPANY Noida CA Inter View Details
Featured
11 September 2026
Audit ExecutiveRBSM Corporate Advisors Private Limited Pune CA View Details
ARTICLESHIP
30 September 2026
CA Article AssistantCA Suraj Garg & Associates New Delhi CA Final View Details
CCI
Pro
|
CAclubindia
