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Expenditure-tax Rules 1987
September, 28th 2010

Expenditure-tax Rules, 1987

[SO 939(E), DATED 26-10-1987]

 

In exercise of the powers conferred by section 31 of the Expendi­ture-tax Act, 1987 (35 of 1987), the Central Board of Direct Taxes hereby makes the following rules, namely :

Short title and commencement.

1. (1) These rules may be called the Expenditure-tax Rules, 1987.

(2) They shall come into force on the 1st day of November, 1987.

Definitions.

2. In these rules, unless the context otherwise requires,

    (a)    Act means the Expenditure-tax Act, 1987 (35 of 1987);

    (b)    Form means a form set out in the Appendix to these rules.

Determination of room charges in the case of composite charge.

3. For the purposes of *[clause (a) of sub-section (1)] of section 3 of  the Act, in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined by deducting from the composite charge, the charges for food in the following manner, namely :

   (i)  where the composite charge includes 10 per cent of the composite charge;

        the charge for breakfast

  (ii)  where the composite charge includes 25 per cent of the composite charge;

        the charge for breakfast  and  one meal

(iii)  where the composite charge includes 40 per cent of the composite charge.

        the charge for breakfast and  two  meals

Expenditure incurred in Indian currency deemed to have been incurred in foreign exchange.

4. For the purposes of clause (a) of the Explanation to section 5, any expenditure incurred or any payment made in Indian currency, obtained by conversion of foreign exchange into Indian currency, shall be deemed to have been incurred or, as the case may be, made in foreign exchange in the cases and in the circum­stances mentioned below :

           (i)        where the payment in respect of any expenditure in­curred in a hotel has been made out of Indian currency obtained by conversion of foreign exchange brought into India through an authorised dealer by a travel agent on behalf of a foreign tour­ist or a group of foreign tourists;

          (ii)        where the payment in respect of any expenditure in­curred in a hotel has been made in the manner referred to in clause (i), by an airline on behalf of a foreign tourist or a group of foreign tourists :

                      Provided that the travel agent or, as the case may be, the air­line furnishes to the hotel a certificate in Form No. 1 at the time of payment in respect of such expenditure; and

         (iii)        where the payment in respect of any expenditure incurred in a hotel has been made by a national of Czechoslovakia, German Democratic Republic, Poland, Romania and the USSR :

                      Provided that the foreign national furnishes to the hotel a certificate in Form No. 2 at the time of payment in respect of such expenditure.

Explanation.For the purposes of this rule,

           (i)        airline and travel agent respectively mean an airline or travel agent which holds a valid licence granted under section 32 of the Foreign Exchange Regulation Act, 1973 (46 of 1973), by the Reserve Bank of India; and

          (ii)        authorised dealer shall have the meaning assigned to it in clause (b) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973).

1[Return of aggregate of the payments received in respect of chargeable expenditure under section 8.

5. The return of the aggregate of the payments received in re­spect of chargeable expenditure required to be furnished under sub-section (1) or sub-section (2) of section 8 of the Act, shall be furnished in Form No. 3 and shall be verified in the manner indicated therein.]

1[Notice of demand.

6. The notice of demand under section 20 of the Act shall be in Form No. 4.]

1[Form of appeal to the Commissioner (Appeals).

7. (1) An appeal under section 22 of the Act to the Commissioner (Appeals) shall be made in Form No. 5 and shall be verified in the manner indicated therein.

(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the verification appended thereto shall be signed,

          (a)  in the case of an individual, by the individual himself; where the individual is absent from India, by the indi­vidual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

          (b)  in the case of a Hindu undivided family, by the karta, and where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

          (c)  in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof or where in the case of a non-resident, the assessment has been made on any person who has been treated as his agent under section 163 of the Income-tax Act, as applied to expenditure-tax under section 24 of the Act, by such person;

          (d)  in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor;

          (e)  in the case of a local authority, by the principal officer thereof;

          (f)  in the case of any other association, by any member of the association or the principal officer thereof; or

          (g)  in the case of any other person, by that person or by some person competent to act on his behalf.]

2[Form of appeal and memorandum of cross-objections to Appellate Tribunal.

8. (1)  An appeal under sub-section (1) or sub-section (2) of section 23 of the Act to the Appellate Tribunal shall be made in Form No. 6 and shall be verified in the manner indicated therein.

(2)  A memorandum of cross-objections under sub-section (4) of section 23 of the Act to the Appellate Tribunal shall be made in the Form No. 7 and shall be verified in the manner indicated therein.]

 
 
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