Expenditure-tax Act : Consequential amendments. Indian Bare Acts :

Expenditure-tax Act,1987

Act No : 35

Section : Consequential amendments.

33. Consequential amendments. (1) In section 2 of the Central Boards of Revenue Act, 1963 (54 of 1963) in sub-clause (1) of clause (c),-- (a) in item (viii), the word "and" occurring at the end shall be omitted; (b) after item (viii) as so amended, the following item shall be inserted, namely:-- "(ix) the Expenditure-tax Act, 1987; and". (2) In the Economic Offences (Inapplicability of Limitation) Act, 1974, (12 of 1974.) in the Schedule, after entry 2B relating to the Hotel-Receipts Tax Act, 1980 (54 of 1980), the following entry shall be inserted, namely:-- "2C. The Expenditure-tax Act, 1987.".