The Indian Finance Act 1925, 13 of 1925, (Rep., Act 20 of 1937)

Section 5. I n Item No

Repealed or not in force · As amended up to 2026-08

5. I n Item No. `51;` after the figures " 15, -16 " tho figures and letter " 51B " shall be inserted. 6.. After Item No. 51A thefollowing item shail be inserted, namely :- - . / - (2) When the total income is Rs. 2,000 or upwards, but is less than Rs. 6,000 . . Pive pies in the rupee. - (3) When the total income is Rs. 6,000 or upwards, but is less than Rs. 10,000 . , . Six pies in the rupee. - (4) When the total income is ~ ' s . 10,000 or up. wards, but is less than Rs. 20,000 . . Nine pies in the . rupee. - ( 5 ) When the total income is Rs. 20,000 or upwards, but is less than Rs. 50,000 . , One anna in the rupee. - , (6) Whcn the total incon~c is Re. 30,000 or upwa~ds, but is less than Rs. 40,000 . . One anna and three pies in the rupee. ||||thousand rupees of the excess<br>.|Nil.|Nil.| ||||(ii)for every ,rupee of the 1:ext twenty-||| ||||five thousaqd rupees of such excess One anna in the|five thousaqd rupees of such excess One anna in the|five thousaqd rupees of such excess One anna in the| |{b)|{b)|in the case of .every indii.idual, unregis-|in the case of .every indii.idual, unregis-|''|| ||||tered firm and other assoc.iittion of||| ||||individuals not beingitregistered firm|.|.| ||'|'|oracompany, fort every rupee of the||| ||||first fifty thousand rupees of snch||| ||||e~cess.<br>..<br>,<br>.<br>.|One anna in the|One anna in the.| |||||rupee.|| |(6)|(6)|in the case|in the caseo.fevery iudividual, Hindu||| ||||undivided,family, nnregisk;e:.ed firm and||| |||||arlnas in the rupee.|| ||||(ii)<br>for every rupee of the next fifty||| ||||thousand rupees of such excess<br>.|.Two annas in,the|Two annas in,the| |(ui)|for every rupee of the next fifty| |---|---|

Source: India Code