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 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

EXPENDITURE TAX ACT Section No. 4
June, 17th 2010

Charge of expenditure-tax.

4.  Subject to the provisions of this Act, there shall be charged on and from

         (a)  the commencement of this Act, a tax at the rate of 10[ten] per cent of the chargeable expenditure incurred in a hotel referred to in clause (1) of section 3 :

              Provided that nothing in this clause shall apply in the case of a hotel referred to in 11[clause (a) of sub-section (7) of section 80-IB] of the Income-tax Act during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 2001 :

              12[Provided further that nothing in this clause shall apply in the case of a hotel referred to in 13[clause (a) of sub-section (7) of section 80-IB] of the Income-tax Act, 1961 (43 of 1961) during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008;]

           (b)       the 1st day of October, 1991 14[but not after the 31st day of May, 1992] a tax at the rate of fifteen per cent of the chargeable expenditure incurred in a restaurant referred to in clause (2) of section 3.

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