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The Expenditure-tax Act, 1987

Section 1Short title, extent and commencement

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Section 1: Short title, extent and commencement

1. Short title, extent and commencement

(1)

This Act may be called the Expenditure-tax Act, 1987.

(2)

It extends to the whole of India except the State of Jammu and Kashmir*.

(3)

It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint

Amendment notes (2)
  1. . 1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii).
  2. *. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.