Repealed or not in force
The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918)
49 sections · As amended up to 2026-08
Sections
- VI — .
- 1Any salary, annuity, pension or gratuity paid in British India to or on behalf of any person residin
- 2continued
- I — .
- 3In this Act, unless there is something repugnant in the subject or context,
- VI — .
- 4An officer or person exercising all or any of the said powers may, at the instance of any person res
- II — .
- 5(1) Nothing in section 4 shall render liable to the tax
- VI — .
- 6(1) A notice under this Act may be served on the person therein named either by a prepaid letter add
- 7(1) When a company or firm has several places of
- 8Where a person is in respect of any period liable to the tax under this Act he shall not in respect
- 9Every person deducting, retaining or paying any tax in pursuance of this Act or of any arrangement u
- III — .
- 10Annual return by principal officer of company or association
- 11The principal officer in British India of every company shall prepare, and, on or before the fifteen
- 12Power to require officers of companies to produce accounts
- 13Mode of payment of tax on interest on securities
- 15(1) The assessment shall be made upon the income accruing to the person during the year ending on th
- 16Section 16
- 17In the case of a person chargeable under Part IV whose annual income is, in the Collector's opinion,
- 18(1) Notwithstanding anything contained in section 16 or section 17, the Local Government may make rules
- 19Time and place of payment
- 20A person being the trustee, guardian, curator or committee of any infant, married woman subject to t
- 21Section 21
- 22Receivers, Managers, Courts of Wards, Administrators General and Official Trustees
- 23Power to retain duties charged on trustees, &c
- 24(1) Where a building is occupied by its owner, it shall be deemed a source of income within the mean
- IV — .
- 25(1) Any person objecting to the amount at which he is assessed, or denying his liability to be asses
- 26The Collector shall fix a day and place for the hearing of the petition, and on the day and at the p
- 27Subject to the control of the Local Government, the Commissioner of the Division, on the petition of
- 28The
- V — .
- 29Section 29
- 30(1) In any case of default under this Act the Collector, in his discretion, may recover a sum not ex
- VI — .
- 31Agreements for composition
- 32When any money is paid under this Act to the Collector or is recovered thereunder by him, he shall give a receipt for the same, specifying
- 33If a company or person assessed under Part II or Part IV ceases to carry on the trade or business in
- 34(1) If a person fails
- 35Section 35
- 36A person shall not be proceeded against for an offence under section 34 or section 35, except at the instance of the Collector
- 37Sections 193 and 228 of Penal Code to apply to proceedings
- 38(1) The Governor General in Council may make rules consistent with this Act for ascertaining and det
- 39No suit shall lie in any Civil Court to set aside or modify any assessment made under this Act
- 40All
- 41An officer or person exercising all or any of the powers of a Collector under this Act may, by notic
- 42Trustees and agents to furnish information as to beneficiaries and principals
- 43An officer or person exercising all or any of the said powers may, by notice, require a trustee, gua
- 44An
- 45Sections 176 and 177 of Penal Code to apply to requisitions for information
- 46(1) A notice under this Act may be served on the person therein named either by a prepaid letter add
- 47(1) When a company or firm has several places of
- 48Where a person is in respect of any period liable to the tax under this Act he shall not in respect
- 49Every person deducting, retaining or paying any tax in pursuance of this Act or of any arrangement u
- 50All powers conferred by, or conferable under, this Act may be exercised from time to time as occasion requires