Expenditure-Tax Act, 1987

Section - 1 - Short title, extent and commencement

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Section - 2 - Definitions

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Section - 3 - Application of the Act

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Section - 4 - Charge of expenditure-tax

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Section - 5 - Meaning of chargeable expenditure

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Section - 6 - Tax authorities

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Section - 7 - Collection and recovery of expenditure-tax

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Section - 8 - Person responsible for collecting tax to furnish pre­scribed return

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Section - 9 - Assessment

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Section - 10 - Best judgment assessment

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Section - 11 - Chargeable expenditure escaping assessment

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Section - 12 - Rectification of mistake

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Section - 13 - Time limit for completion of assessment and reassessment

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Section - 14 - Interest on delayed payment of expenditure-tax

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Section - 15 - Penalty for failure to collect or pay expenditure-tax

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Section - 16 - Penalty for failure to furnish prescribed return

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Section - 17 - Penalty for concealment of chargeable expenditure

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Section - 18 - Penalty for failure to comply with notice

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Section - 19 - Penalty not to be imposed in certain cases

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Section - 20 - Notice of demand

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Section - 21 - Revision of orders by the Commissioner

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Section - 22 - Appeals to the Commissioner (Appeals)

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Section - 23 - Appeals to Appellate Tribunal

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Section - 24 - Application of provisions of Income-tax Act

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Section - 25 - Wilful attempt to evade tax, etc.

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Section - 26 - Failure to furnish prescribed returns

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Section - 27 - False statement in verification, etc.

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Section - 28 - Abetment of false return, etc.

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Section - 29 - Certain offences to be non-cognizable

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Section - 30 - Institution of proceedings and composition of offences

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Section - 31 - Power to make rules

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Section - 32 - Power to remove difficulties

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Section - 33 - Consequential amendments

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