Expenditure-Tax Act, 1987
Section - 4 - Charge of expenditure-tax
9a[
Charge of expenditure-tax.4. Subject to the provisions of this Act, there shall be charged on and from-
| (a) | - | the commencement of this Act, a tax at the rate of 10[ten] per cent of the chargeable expenditure incurred in a hotel referred to in clause (1) of section 3 : |
| - | Provided that nothing in this clause shall apply in the case of a hotel referred to in 11[clause (a) of sub-section (7) of section 80-IB] of the Income-tax Act during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 2001 : | |
| - | 12[Provided further that nothing in this clause shall apply in the case of a hotel referred to in 13[clause (a) of sub-section (7) of section 80-IB] of the Income-tax Act, 1961 (43 of 1961) during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008;] | |
| (b) | - | .... To read the full section download the app from Google Play store
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