| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | Application of the Act |
| 4 | Charge of expenditure-tax |
| 5 | Meaning of chargeable expenditure |
| 6 | Tax authorities |
| 7 | Collection and recovery of expenditure-tax |
| 8 | Person responsible for collecting tax to furnish prescribed return |
| 9 | Assessment |
| 10 | Best judgment assessment |
| 11 | Chargeable expenditure escaping assessment |
| 12 | Rectification of mistake |
| 13 | Time limit for completion of assessment and reassessment |
| 14 | Interest on delayed payment of expenditure-tax |
| 15 | Penalty for failure to collect or pay expenditure-tax |
| 16 | Penalty for failure to furnish prescribed return |
| 17 | Penalty for concealment of chargeable expenditure |
| 18 | Penalty for failure to comply with notice |
| 19 | Penalty not to be imposed in certain cases |
| 20 | Notice of demand |
| 21 | Revision of orders by the Commissioner |
| 22 | Appeals to the Commissioner (Appeals) |
| 23 | Appeals to Appellate Tribunal |
| 24 | Application of provisions of Income-tax Act |
| 25 | Wilful attempt to evade tax, etc. |
| 26 | Failure to furnish prescribed returns |
| 27 | False statement in verification, etc. |
| 28 | Abetment of false return, etc. |
| 29 | Certain offences to be non-cognizable |
| 30 | Institution of proceedings and composition of offences |
| 31 | Power to make rules |
| 32 | Power to remove difficulties |
| 33 | Consequential amendments |
| APPENDIX | APPENDIX : TEXT OF RELEVANT CIRCULARS |