| 1 | Short title, extent and commencement |
| 4 | Charge of expenditure-tax |
| 5 | Meaning of chargeable expenditure |
| 7 | Collection and recovery of expenditure-tax |
| 8 | Person responsible for collecting tax to furnish prescribed |
| 11 | Chargeable expenditure escaping assessment |
| 13 | Time limit for completion of assessment and reassessment |
| 14 | Interest on delayed payment of expenditure-tax |
| 15 | Penalty for failure to collect or pay expenditure-tax |
| 16 | Penalty for failure to furnish prescribed return |
| 17 | Penalty for concealment of chargeable expenditure |
| 18 | Penalty for failure to comply with notice |
| 19 | Penalty not to be imposed in certain cases |