Section 32. When 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

32. When 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— (a) the date of the payment or recovery of the money; (b) the amount paid or recovered; (c) the person who was liable to the tax, and the source or sources of income in respect of which the tax was payable; (d) the year or part of the year for which the tax was payable; (e) the place or places, district or districts, where the income accrues; and (f) such other particulars, if any, as may be prescribed. Amendment 42 License-tax Amendment. [ACT II (Chapter VI.—Supplemental Provisions.—Sections 33-35.) Amendment of Assessment. Amendment of assessment.