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Section 33 – The Expenditure Tax Act, 1987

The Expenditure Tax Act, 1987

 

 

33. CONSEQUENTIAL AMENDMENTS.

 

(1) In section 2 of the Central Boards of Revenue Act, 1963 (54 of 1963), in sub-clause (1) of clause (c), –

 

(a) in item (viii), the word “and” occurring at the end shall be omitted;

 

(b) after item (viii) as so amended, the following item shall be inserted, namely :-

 

“(ix) the Expenditure-tax Act, 1987; and”.

 

(2) In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after entry 2B relating to the Hotel Receipts Tax Act, 1980 (54 of 1980), the following entry shall be inserted, namely :-

 

“2C. The Expenditure-tax Act, 1987”.

 

 

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The Expenditure Tax Act, 1987

 

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