EXPENDITURE TAX RULES
1 : Short title and commencement.
2 : Definitions.
3 : Determination of room charges in the case of composite charge.
4 : Expenditure incurred in Indian currency deemed to have been incurred in foreign exchange.
5 : Return of aggregate of the payments received in respect of chargeable expenditure under section 8.
6 : Notice of demand.
7 : Form of appeal to the Commissioner (Appeals).
8 : Form of appeal and memorandum of cross-objections to Appellate Tribunal.
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