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EXPENDITURE-TAX ACT, 1987

EXPENDITURE-TAX ACT, 1987 :

BE it enacted by Parliament in the Thirty-eighth Year of the Republic of India as follows :—

Short title, extent and commencement.

Section – 1. (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 as the Central Govern­ment may, by notification in the Official Gazette, appoint.

 

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