Repealed or not in force · As amended up to 2026-08
21. Any person not resident in British India, whether a subject of Her Majesty or not, being in receipt, through an agent, of any income chargeable under Part IV, shall be chargeable under that Part in
Time and place of payment.
Trustees, guardians and committees of incapacitated persons to be charged.
Non-residents to be charged in names of their agents.
1886.] License-tax Amendment. 37
(Chapter III.—Assessment and Collection.—Sections 22-24.)
in the name of the agent in the like manner and to the like amount as he would be chargeable if he were resident in British India and in direct receipt of that income.
Source: India Code