Expenditure-Tax Act, 1987
3. Determination of room charges in the case
of composite charge
For the purposes of sub-section (2)2
of section 3 of the Act, in a case where a composite charge is payable in
respect of residential accommodation and food, the room charges included
therein shall be determined by deducting from the composite charge, the charges
for food in the following manner, namely:-
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(i) where the composite charge includes the
charge for breakfast
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10 per cent of the composite charge ;
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(ii) where the composite charge includes the
charge for breakfast and one meal
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25 per cent of the composite charge;
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(iii) where the composite charge includes
the charge for breakfast and two meals
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40 per cent of the composite charge.
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