Section 1, Expenditure-tax Act, 1987 [S1V-G0E]
As at 7 September 2026. In force from 15 November 1987.
1. Short title, extent and commencement.—(1) This Act may be called the Expenditure-tax Act, 1987. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
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Made under this section, or naming it (1)
Notification S.O. 994(E), dated 8th August, 1988 [N12-4AF], 8 August 1988, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Expenditure-tax Act, 1987 (35 of 1987), the Central Government"
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