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The collection includes real and labelled synthetic records. Connections and counts describe the records held.
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- No power resolved40368
Expenditure-tax Act, 1987: sections with instruments beneath them (3)
Text
Expenditure-tax Act, 1987 [A10-Z04]
As at 8 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.
Acted on by (4)
Exempts: Notification S.O. 3354(E), dated 12th July, 1993, 12 July 1993. "section 4 of the said Act". Synthetic demonstration target.
Amends: Expenditure-tax Act (Amendment) Act, 1999, 13 June 1999. "section 13 of the Expenditure-tax Act, 1987 (35 of 1987)". Synthetic demonstration target.
Corresponds to: Expenditure-tax (Amendment) Bill, 2022, 23 November 2022. Synthetic demonstration target.
Commences: Notification S.O. 994(E), dated 8th August, 1988, 12 August 1988. "shall come into force". Synthetic demonstration target.
Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.