Expenditure Tax Act

Section No	Section Heading
1	Short title, extent and commencement
2	Definitions
3	Application of the Act
4	Charge of expenditure-tax
5	Meaning of chargeable expenditure
6	Tax authorities
7	Collection and recovery of expenditure-tax
8	Person responsible for collecting tax to furnish prescribed return
9	Assessment
10	Best judgment assessment
11	Chargeable expenditure escaping assessment
12	Rectification of mistake
13	Time limit for completion of assessment and reassessment
14	Interest on delayed payment of expenditure-tax
15	Penalty for failure to collect or pay expenditure-tax
16	Penalty for failure to furnish prescribed return
17	Penalty for concealment of chargeable expenditure
18	Penalty for failure to comply with notice
19	Penalty not to be imposed in certain cases
20	Notice of demand
21	Revision of orders by the Commissioner
22	Appeals to the Commissioner (Appeals)
23	Appeals to Appellate Tribunal
24	Application of provisions of Income-tax Act
25	Wilful attempt to evade tax, etc.
26	Failure to furnish prescribed returns
27	False statement in verification, etc.
28	Abetment of false return, etc.
29	Certain offences to be non-cognizable
30	Institution of proceedings and composition of offences
31	Power to make rules
32	Power to remove difficulties
33	Consequential amendments
APPENDIX	APPENDIX : TEXT OF RELEVANT CIRCULARS