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Expenditure-Tax Act, 1987

Sections

1 Short title, extent and commencementView Details
1 Short title and commencementView Details
10 Best judgment assessmentView Details
11 Chargeable expenditure escaping assessmentView Details
12 Rectification of mistakeView Details
13 Time limit for completion of assessment and reassessmentView Details
14 Interest on delayed payment of expenditure-taxView Details
15 Penalty for failure to collect or pay expenditure-taxView Details
16 Penalty for failure to furnish prescribed returnView Details
17 Penalty for concealment of chargeable expenditureView Details
18 Penalty for failure to comply with noticeView Details
19 Penalty not to be imposed in certain casesView Details
2 DefinitionsView Details
2 DefinitionsView Details
20 Notice of demandView Details
21 Revision of orders by the CommissionerView Details
22 Appeals to the Commissioner(Appeals)View Details
23 Appeals to Appellate Tribunals30View Details
24 Application of provisions of Income-tax ActView Details
25 Willful attempt to evade tax, etc.View Details
26 Failure to furnish prescribed returnsView Details
27 False statement in verification, etc.View Details
28 Abetment of false return, etc.View Details
29 Certain offences to be non-cognizableView Details
3 Application of the ActView Details
3 Determination of room charges in the case of composite chargeView Details
30 Institution of proceedings and composition of offencesView Details
31 Power to make rulesView Details
4 Charge of expenditure-taxView Details
4 Expenditure incurred in Indian currency deemed to have been incurred in foreign exchangeView Details
5 Meaning of chargeable expenditureView Details
5 Return of aggregate of the payments received in respect of chargeable expenditure under section 8View Details
5F Form No. 7View Details
6 Tax authoritiesView Details
6 Notice of demandView Details
7 Collection and recovery of expenditure-taxView Details
7 Form of appeal to the Commissioner (Appeals)View Details
8 Person responsible for collecting tax to furnish prescribed returnView Details
8 Form of appeal and memorandum of cross-objections to Appellate TribunalView Details
9 AssessmentView Details
FO Form No. 1View Details
FO Form No. 2View Details
FO Form No. 3View Details
FO Form No. 4View Details
FO Form No. 5View Details
FO Form No. 6View Details

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