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Repealed or not in force

The Income Tax Act 1869, 9 of 1869, (Rep., Act 16 of 1870)

39 sections · As amended up to 2026-08

Sections

  1. 1Any person dissatisfied with any order under section twenty may, within fifteen days from the date t
  2. 2The Collector or Commissioner may summon any person whom he thinks able to give evidence for the pur
  3. 3Whenever the Collector has reason to believe that, in assessing any person under this Act, any sourc
  4. 4Every Treasurer, Secretary or principal Agent or Manager failing to make any payment or to prepare a
  5. 5Section 5
  6. 6The Collector shall cause a notice to be served on every person chargeable under this Part, stating
  7. 7Such amount shall be paid to the Collector, who shall grant a receipt for such payment to the person making the same:
  8. 8Every such receipt shall specify
  9. 9In the case of every person holding a paid employment under or receiving any annuity or pension from
  10. 10In this and every subsequent year the Treasurer, Secretary or principal Agent or Manager in India of every Company shall,
  11. 11From the first day of April 1869, a yearly duty in accordance with schedule A to this Act annexed sh
  12. 12The
  13. 13Every such trustee, guardian, curator, committee or agent shall, when required by the Collector, del
  14. 14The Collector shall from time to time determine what persons are chargeable under this Part, and the
  15. 15In the case of a person for the first time becoming chargeable under this Part within the year of as
  16. 16The Collector shall cause a notice to be served on every person chargeable under this Part, stating
  17. 17Such amount shall be paid to the Collector, who shall grant a receipt for such payment to the person making the same:
  18. 18Every such receipt shall specify
  19. 19Any person objecting to the amount at which he is assessed, or denying his liability to be assessed,
  20. 20The Collector shall fix a day for the hearing of the petition, and, on the day so fixed, or on the d
  21. 21Appeal from order on petition
  22. 22The Collector or Commissioner may summon any person whom he thinks able to give evidence for the pur
  23. 23Whenever the Collector has reason to believe that, in assessing any person under this Act, any sourc
  24. 24Treasurers, &c., failing to make payments or deliver returns
  25. 25Failure to pay amount of assessment
  26. 26All fines imposed under this Act may be recovered, if for offences committed outside the local limit
  27. 27No person shall be proceeded against for any offence under section twenty-four or section twenty-five except at the instance of the Collector
  28. 28Sections 193 and 228 of Penal Code to apply to proceedings under this Act
  29. 29All taxes under this Act, except when they are deducted under section eight or section nine, shall be payable on the first day of April in each year:
  30. 30Death or insolvency of person paying first instalment
  31. 31Death or insolvency of person paying whole amount
  32. 32If the Collector has caused a notice to be served on any person liable to pay the said second instal
  33. 33In any case of default under this Act arising outside the local limits of the towns of Calcutta, Mad
  34. 34Deductions of certain payments under Act IX of 1868
  35. 35Section 35
  36. 36Powers of Collector and Commissioner under this Act may be exercised by other officers
  37. 37Service
  38. 38When any Company or firm has several places of business in the territories subject to different Loca
  39. 39Governor General in Council empowered to make rules