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

Section 11. The principal officer in British India of every company shall prepare, and, on or before the fifteen

Repealed or not in force · As amended up to 2026-08

11. The principal officer in British India of every company shall prepare, and, on or before the fifteenth day of April in each year, deliver or cause to be delivered to the Collector, a statement in writing signed by him of the nett profits made in British India by the and pensioners of companies and private employers. Annual return by principal officer of company or association. Annual statement of nett profits. 32 License-tax Amendment. [ACT II (Chapter III.—Assessment and Collection.—Sections 12-13.) the company during the year ending on the day on which the company's accounts have been last made up, or, if the company's accounts have not been made up within the year ending on the thirty-first day of March in the year immediately preceding that for which the assessment is to be made, then of the nett profits so made during the year ending on the said thirty-first day of March. Power to require officers of companies to produce accounts.

Source: India Code