Expenditure-tax Act : Short title, extent and commencement. Indian Bare Acts :

Expenditure-tax Act,1987

Act No : 35

Section : Short title, extent and commencement.

THE EXPENDITURE-TAX ACT, 1987 ACT NO. 35 OF 1987 [14th September, 1987.] An Act to provide for the levy of a tax on expenditure incurred in certain hotels. 1*[or restaurants and for matters connected therewith or incidental thereto.] BE it enacted by Parliament in the Thirty-eighth Year of the Republic India as follows:-- 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 date 2* as the Central Government may, by notification in the Official Gazette, appoint.