Expenditure-tax Act, 1987 [A10-Z04]
As at 7 September 2026. In force from 12 August 1988 by S.O. 994(E) [N12-4AF].
Sections (19)
Chapter I. PRELIMINARY
Chapter II. BOARD
Chapter III. OFFENCES AND PENALTIES
Section 1. Short title, extent and commencement [S1V-G0E]
Section 2. Definitions [S1V-G1C]
Section 3. Appointment of Board [S1V-G2A]
Section 4. Registration of principals officer [S1V-G38]
Section 5. Prohibition of the representation of another person without licence [S1V-G46]
Section 6. Grant of licence [S1V-G54]
Section 7. Maintenance of records and furnishing of returns [S1V-G62]
Section 8. Powers of Assessing Officer [S1V-G70]
Section 9. Power to issue directions [S1V-G8Y]
Section 10. Power to exempt [S1V-G9W]
Section 11. Registration of assessees [S1V-GAT]
Section 12. Prohibition of the payment of sums liable to deduction without licence [S1V-GBR]
Section 13. Penalty for contravention [S1V-GCP]
Section 14. Offences by companies [S1V-GDM]
Section 15. Appeal [S1V-GEJ]
Section 16. Cognizance of offences [S1V-GFG]
Section 17. Protection of action taken in good faith [S1V-GGB]
Section 18. Power to make rules [S1V-GH9]
Section 19. Power to remove difficulties [S1V-GJF]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (4)
Exempts: Notification S.O. 3354(E), dated 12th July, 1993 [N12-6FD], 12 July 1993. "section 4 of the said Act".
Amends: Expenditure-tax Act (Amendment) Act, 1999 [A11-631], 13 June 1999. "section 13 of the Expenditure-tax Act, 1987 (35 of 1987)".
Corresponds to: Expenditure-tax (Amendment) Bill, 2022 [A12-J5F], 23 November 2022.
Commences: Notification S.O. 994(E), dated 8th August, 1988 [N12-4AF], 12 August 1988. "shall come into force".
Not held (0)
none