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The Expenditure Tax Act, 1987 is an Act of the Parliament of India. It applies to any charges incurred by an individual and in the event that these charges are implied to be chargeable expenditure. The Act is applicable to all the States and Union Territories in India except the state of Jammu and Kashmir. ==Expenditure Tax Act == The Expenditure Tax Act, 1987 governs the taxation process associated with the chargeable expenditure incurred by an individual in a certain hotel or restaurant. The Act applies to chargeable expenditure provided the following criteria are fulfilled # If the charges are incurred in a hotel where the room charges for an accommodation is INR 3000 per day or in excess of this amount # The charges are incurred in a restaurant In case of the rooms charges the Assessing Officer of the Income Tax Department has the freedom to decide whether the charges are mentioned in the right manner along with other respective charges such as food, drinks, and other services. In the event that a discrepancy is found in the breakup of charges the Assessing Officer is given the right to decide on the amount required to be charged as room charges. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Expenditure Tax Act, 1987」の詳細全文を読む スポンサード リンク
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