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  • 13 Jan 2017 Key Points In Creation Of HUF, Tax saving in HUF AND Format of Affidavit for HUF creation and for apply PAN of HUF - KEY POINTS IN CREATION OF HUF AND FORMAT OF DEED/AFFIDAVIT FOR CREATION OF HUF: ...
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  • 01 Feb 2016 Collaborations & Joint Development Agreement and Capital Gains Tax - Collaborations & Joint Development Agreement and Capital Gains Tax: A joint ...
  • 26 Jan 2016 Magic of Zero tax on Rs. 10 Lakhs salary Income - Magic of Zero tax on Rs. 10 Lakhs Income Item No. Nature Amount 1 Basic Tax Exem...
  • 17 Dec 2015 Rules regarding quoting of PAN for specified transactions amended effective from 1st January, 2016 - Rules regarding quoting of PAN for specified transactions amended The Government...
  • 13 Nov 2015 Clarifications on Swachh Bharat Cess - The Ministry of Finance, Government of India issued the much awaited clarificati...
  • 02 Nov 2015 Due date of HVAT return for the quarter ended 30th Sept’15 is extended - Due date of HVAT return for the quarter ended 30th Sept’15 is extended fro...
  • Expenditure Tax Act

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