EXPENDITURE TAX ACT

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