| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 3 |
Application of the Act. | Read |
| 4 |
Charge of expenditure-tax. | Read |
| 5 |
Meaning of chargeable expenditure. | Read |
| 6 |
Tax authorities. | Read |
| 7 |
Collection and recovery of expenditure-tax. | Read |
| 8 |
Person responsible for collecting tax to furnish prescribed return. | Read |
| 9 |
Assessment. | Read |
| 10 |
Best judgment assessment. | Read |
| 11 |
Chargeable expenditure escaping assessment. | Read |
| 12 |
Rectification of mistake. | Read |
| 13 |
Time limit for completion of assessment and reassessment. | Read |
| 14 |
Interest on delayed payment of expenditure-tax. | Read |
| 15 |
Penalty for failure to collect or pay expenditure-tax. | Read |
| 16 |
Penalty for failure to furnish prescribed return. | Read |
| 17 |
Penalty for concealment of chargeable expenditure. | Read |
| 18 |
Penalty for failure to comply with notice. | Read |
| 19 |
Penalty not to be imposed in certain cases. | Read |
| 20 |
Notice of demand. | Read |
| 21 |
Revision of orders by the Commissioner. | Read |
| 22 |
Appeals to the Commissioner (Appeals). | Read |
| 23 |
Appeals to Appellate Tribunal. | Read |
| 24 |
Application of provisions of Income-tax Act. | Read |
| 25 |
Wilful attempt to evade tax, etc. | Read |
| 26 |
Failure to furnish prescribed returns. | Read |
| 27 |
False statement in verification, etc. | Read |
| 28 |
Abetment of false return, etc. | Read |
| 29 |
Certain offences to be non-cognizable. | Read |
| 30 |
Institution of proceedings and composition of offences. | Read |
| 31 |
Power to make rules. | Read |
| 32 |
Power to remove difficulties. | Read |
| 33 |
Repealed. | Read |
