The Expenditure-tax Act

Short title, extent and commencement

Definitions

Application of the Act

Charge of expenditure-tax

Meaning of chargeable expenditure

Tax authorities

Collection and recovery of expenditure-tax

Person responsible for collecting tax to furnish prescribed return

Assessment

Best judgment assessment

Chargeable expenditure escaping assessment

Rectification of mistake

Time limit for completion of assessment and reassessment

Interest on delayed payment of expenditure-tax

Penalty for failure to collect or pay expenditure-tax

Penalty for failure to furnish prescribed return

Penalty for concealment of chargeable expenditure

Penalty for failure to comply with notice

Penalty not to be imposed in certain cases

Notice of demand

Revision of orders by the Commissioner

Appeals to the Commissioner (Appeals)

Appeals to Appellate Tribunal

Application of provisions of Income-tax Act

Wilful attempt to evade tax, etc

Failure to furnish prescribed returns

False statement in verification, etc

Abetment of false return, etc

Certain offences to be non-cognizable

Institution of proceedings and composition of offences

Power to make rules

Power to remove difficulties

Repealed

All sections

(1) A person shall not be proceeded
against for any offence under section 25 or section 26 or section 27 or section 28, except with the
previous sanction of the 1
[Chief Commissioner or Commissioner:]

Provided that no such sanction shall be required where the complainant before the court is a
Commissioner (Appeals).

(2) The 1
[Chief Commissioner or Commissioner] may, either before or after the institution of
proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.

LAWGIST

# 30 Institution of proceedings and composition of offences