Expenditure-Tax Act, 1987
Section - 1 - Short title, extent and commencementSection - 2 - Definitions
Section - 3 - Application of the Act
Section - 4 - Charge of expenditure-tax
Section - 5 - Meaning of chargeable expenditure
Section - 6 - Tax authorities
Section - 7 - Collection and recovery of expenditure-tax
Section - 8 - Person responsible for collecting tax to furnish preÂscribed return
Section - 9 - Assessment
Section - 10 - Best judgment assessment
Section - 11 - Chargeable expenditure escaping assessment
Section - 12 - Rectification of mistake
Section - 13 - Time limit for completion of assessment and reassessment
Section - 14 - Interest on delayed payment of expenditure-tax
Section - 15 - Penalty for failure to collect or pay expenditure-tax
Section - 16 - Penalty for failure to furnish prescribed return
Section - 17 - Penalty for concealment of chargeable expenditure
Section - 18 - Penalty for failure to comply with notice
Section - 19 - Penalty not to be imposed in certain cases
Section - 20 - Notice of demand
Section - 21 - Revision of orders by the Commissioner
Section - 22 - Appeals to the Commissioner (Appeals)
Section - 23 - Appeals to Appellate Tribunal
Section - 24 - Application of provisions of Income-tax Act
Section - 25 - Wilful attempt to evade tax, etc.
Section - 26 - Failure to furnish prescribed returns
Section - 27 - False statement in verification, etc.
Section - 28 - Abetment of false return, etc.
Section - 29 - Certain offences to be non-cognizable
Section - 30 - Institution of proceedings and composition of offences
Section - 31 - Power to make rules
Section - 32 - Power to remove difficulties
Section - 33 - Consequential amendments
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