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

Section 40. All

Repealed or not in force · As amended up to 2026-08

44 License-tax Amendment. [ACT II (Chapter VI 40. All 44 License-tax Amendment. [ACT II (Chapter VI.—Supplemental Provisions.—Sections 40-43.) Exercise of powers of Collector and Commissioner. Obligation to furnish information respecting lodgers and employés. 40. All or any of the powers and duties conferred and imposed by this Act on a Collector or on a Commissioner of Division may be exercised and performed by such other officer or person as the Local Government appoints in this behalf.

Source: India Code