The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · VI — .

Section 1. Any salary, annuity, pension or gratuity paid in British India to or on behalf of any person residin

Repealed or not in force · As amended up to 2026-08

PART I. SALARIES AND PENSIONS. 1. Any salary, annuity, pension or gratuity paid in British India to or on behalf of any person residing in British India or serving on board a ship plying to or from British Indian ports, whether on account of himself or another person. CHAPTER I. PRELIMINARY. 1. (1) This Act extends to the whole of British India, and applies also, within the dominions of Princes and States in India in alliance with Her Majesty, to British subjects in those dominions who are in the service of the Government of India or of a local authority established in the exercise of the powers of the Governor General in Council in that behalf; and (2) It shall come into force on the first day of April, 1886. (3) Any power conferred by this Act to make rules or to issue orders may be exercised at any time after the passing of this Act; but a rule or order so made or issued shall not take effect until the Act comes into force. THE FIRST SCHEDULE. 1886.] License-tax Amendment. (The First Schedule.—Enactments repealed.) THE FIRST SCHEDULE. ENACTMENTS REPEALED. (See section 2.) ACTS OF THE GOVERNOR GENERAL IN COUNCIL. | Number and year. | Short title. | Extent of repeal. | | --- | --- | --- | | Act No. II of 1878 | The Northern India License Act, 1878 | So much as has not been repealed. | | Act No. VI of 1880 | The Indian License Acts Amendment Act, 1880. | The whole. | ACTS OF THE GOVERNOR OF FORT ST. GEORGE IN COUNCIL. | Number and year. | Short title. | Extent of repeal. | | --- | --- | --- | | Act No. III of 1878 | The Madras License Act, 1878 | So much as has not been repealed. | | Act No. III of 1880 | An Act to amend Madras Act III of 1878 as amended by Act VI of 1880. | The whole. | ACT OF THE GOVERNOR OF BOMBAY IN COUNCIL. | Number and year. | Short title. | Extent of repeal. | | --- | --- | --- | | Act No. III of 1878 | The Bombay License Act, 1878 | So much as has not been repealed. | ACT OF THE LIEUTENANT-GOVERNOR OF BENGAL IN COUNCIL. | Number and year. | Short title. | Extent of repeal. | | --- | --- | --- | | Act No. II of 1880 | The Bengal License Act, 1880 | The whole. |

Source: India Code