In force
The Hotel-Receipts Tax Act, 1980
37 sections · As amended up to 2026-08
Sections
- 1Short title and extent
- 2Definitions
- 3Application of the Act
- 4Tax authorities
- 5Charge of tax
- 6Scope of chargeable receipts
- 7Computation of chargeable receipts
- 8Return of chargeable receipts
- 9Self-assessment
- 10Assessment
- 11Best judgment assessment
- 12Re-opening of assessment at the instance of the assessee
- 13Receipts escaping assessment
- 14Advance payment of hotel receipts tax
- 15Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17Opportunity of being heard
- 18Appeals to the Commissioner (Appeals)
- 19Appeals to Appellate Tribunal
- 20Rectification of mistakes
- 21Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22Revision of order prejudicial to revenue
- 23Revision of orders by Commissioner
- 24Application of provisions of Income-tax Act
- 25Income-tax papers to be available for the purposes of this Act
- 26Wilful attempt to evade tax, etc
- 27Failure to furnish returns of chargeable receipts
- 28Failure to produce accounts and documents
- 29False statement in verification, etc
- 30Abetment of false return, etc
- 31Punishment for second and subsequent offences
- 32Certain offences to be non-cognizable
- 33Institution of proceedings and composition of offences
- 34Power to make rules
- 35Power to exempt
- 36Power to remove difficulties
- 37[Repealed]