Act Info:Preamble1 - EXPENDITURE-TAX ACT, 1987
Section1 - Short title, extent and commencement
Section2 - Definitions
Section3 - Application of the Act
Section4 - Charge of expenditure-tax
Section5 - Meaning of chargeable expenditure11
Section6 - Tax authorities
Section7 - Collection and recovery of expenditure-tax
Section8 - Person responsible for collecting tax to furnish prescribed return
Section9 - Assessment
Section10 - Best judgment assessment
Section11 - Chargeable expenditure escaping assessment
Section12 - Rectification of mistake
Section13 - Time limit for completion of assessment and reassessment
Section14 - Interest on delayed payment of expenditure-tax
Section15 - Penalty for failure to collect or pay expenditure-tax
Section16 - Penalty for failure to furnish prescribed return
Section17 - Penalty for concealment of chargeable expenditure
Section18 - Penalty for failure to comply with notice
Section19 - Penalty not to be imposed in certain cases
Section20 - Notice of Demand
Section21 - Revision of orders by the Commissioner
Section22 - Appeals to the Commissioner (Appeals)
Section23 - Appeals to Appellate Tribunal
Section24 - Application of provisions of Income-tax Act
Section25 - Wilful attempt to evade tax, etc.
Section26 - Failure to furnish prescribed returns
Section27 - False statement in verification, etc.
Section28 - Abetment of false return, etc.
Section29 - Certain offences to be non-cognizable
Section30 - Institution of proceedings and composition of offences
Section31 - Power to make rules
Section32 - Power to remove difficulties
Section33 - Consequential amendments