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Expenditure Tax Act

Enter Section No Enter Section Heading
Section NoSection Heading
1Short title, extent and commencement
2Definitions
3Application of the Act
4Charge of expenditure-tax
5Meaning of chargeable expenditure
6Tax authorities
7Collection and recovery of expenditure-tax
8Person responsible for collecting tax to furnish pre­scribed
9Assessment
10Best judgment assessment
11Chargeable expenditure escaping assessment
12Rectification of mistake
13Time limit for completion of assessment and reassessment
14Interest on delayed payment of expenditure-tax
15Penalty for failure to collect or pay expenditure-tax
16Penalty for failure to furnish prescribed return
17Penalty for concealment of chargeable expenditure
18Penalty for failure to comply with notice
19Penalty not to be imposed in certain cases
20Notice of demand
21Revision of orders by the Commissioner
22Appeals to the Commissioner (Appeals)
23Appeals to Appellate Tribunal
24Application of provisions of Income-tax Act
25Wilful attempt to evade tax, etc.
26Failure to furnish prescribed returns
27False statement in verification, etc.
28Abetment of false return, etc.
29Certain offences to be non-cognizable
30Institution of proceedings and composition of offences
31Power to make rules
32Power to remove difficulties
33Consequential amendments
appendixAPPENDIX : TEXT OF RELEVANT CIRCULARS