In force · As amended up to 2026-08
4. Charge of expenditure-tax.
Subject to the provisions of this Act, there shall be charged on and
from--
(a) the commencement of this Act [1]
[but not after the 31st day of May, 2003], a tax at the rate of
[2]
[ten per cent.] of the chargeable expenditure incurred in a hotel referred to in clause (1) of section 3:
Provided that nothing in this clause shall apply in the case of a hotel referred to in [3]
[clause (a) of
sub-section (7) of section 80-IB] of the Income-tax Act during the period beginning on the 1st day of
April, 1991 and ending on the 31st day of March, 2001:
[4]
[Provided further that nothing in this clause shall apply in the case of a hotel referred to in
[5]
[clause (a) of sub-section (7) of section 80-IB of the Income-tax Act, 1961 (43 of 1961) during the
period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008.]
(b) the 1st day of October, 1991, [6][but not after the 31st day of May, 1992] a tax at the rate of
fifteen per cent. of the chargeable expenditure incurred in a restaurant referred to in clause (2) of
section 3.
[Footnotes]
1. Ins. by Act 32 of 2003, s. 103 (w.e.f. 1-6-2003).
2. Subs. by Act 32 of 1994, s. 57, for "twenty per cent." (w.e.f. 1-6-1994).
3. Subs. by Act 27 of 1999, s. 98, for "clause (ii) of sub-section (5) of section 80-IA" (w.e.f. 1-4-2000).
4. Ins. by Act 26 of 1997, s. 61 (w.e.f. 1-4-1998).
5. Subs. by 27 of 1999, s. 98, for "clause (iia) or sub-section (5) of section 80-1A" (w.e.f. 1-4-2000).
6. Subs. by Act 18 of 1992, s. 106, for "the commencement of this Act" (w.e.f. 1-6-1992).
Source: India Code