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35/1987 - The Expenditure-tax Act, 1987 ▶

Act Number: 35

Act Name: The Expenditure-tax Act, 1987

Year: 1987

Enactment Date: 1987-09-14

Long Title: An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 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 except the State of Jammu and Kashmir*.
     (3) It shall come into force on such date² as the Central Government may, by notification in the Official Gazette, appoint

Notes:

¹. 1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii).
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.

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