The Hotel-Receipts Tax Act, 1980
Learn about The Hotel-Receipts Tax Act, 1980 and how it affects businesses in the hospitality industry. Find out about the tax rates, exemptions, and penalties.
"Indian Tax Law Hospitality Industry Accommodation Tax Rates Exemptions Penalties"
Summary
The Hotel-Receipts Tax Act, 1980 is an Indian tax law that applies to businesses in the hospitality industry. The act mandates that hotels, lodges, and other establishments that provide accommodation must collect and pay a tax on the receipts generated from such services. The tax rate varies depending on the state, and the act provides exemptions for certain types of accommodation and guests. Businesses that fail to comply with the act are subject to penalties, which can include fines and imprisonment.
Table of Contents
Showing up to 15 sections
| # | Section | Link |
|---|---|---|
| 1 | Section 1: Short Title And Extent | Open |
| 2 | Section 2: Definitions | Open |
| 3 | Section 3: Application Of The Act | Open |
| 4 | Section 4: Tax Authorities | Open |
| 5 | Section 5: Charge Of Tax | Open |
| 6 | Section 6: Scope Of Chargeable Receipts | Open |
| 7 | Section 7: Computation Of Chargeable Receipts | Open |
| 8 | Section 8: Return Of Chargeable Receipts | Open |
| 9 | Section 9: Self-Assessment | Open |
| 10 | Section 10: Assessment | Open |
| 11 | Section 11: Best Judgment Assessment | Open |
| 12 | Section 12: Re-Opening Of Assessment At The Instance Of The Assessee | Open |
| 13 | Section 13: Receipts Escaping Assessment | Open |
| 14 | Section 14: Advance Payment Of Hotel Receipts Tax | Open |
| 15 | Section 15: Penalty For Failure To Furnish Returns, Comply With Notices, Concealment Of Receipts, Etc | Open |
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