Expenditure-Tax Act, 1987

Consequential amendments.

33. (1) In section 2 of the Central Boards of Revenue Act, 1963 (54 of 1963), in sub-clause (1) of clause (c),-

(a)	-	in item (viii), the word "and" occurring at the end shall be omitted;
(b)	-	after item (viii) as so amended, the following item shall be inserted, namely :-

"(ix)

-

the Expenditure-tax Act, 1987; and".

(2) In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after entry 2B relating to the Hotel-Receipts Tax Act, 1980 (54 of 1980), the following entry shall be inserted, namely :-

"2C. The Expenditure-tax Act, 1987.".