Section 39. Governor General in Council empowered to make rules

39. Governor General in Council empowered to make rules. Schedule. ACT No. IX of 1869. PASSED BY THE GOVERNOR GENERAL OF INDIA IN COUNCIL. (Received the assent of the Governor General on the 18th March 1869). An Act for imposing duties on Income and Profits arising from Offices, Property, Professions and Trades. 39. The Governor General of India in Council may from time to time make rules consistent with this Act for the guidance of officers in matters connected with its enforcement, and may delegate to any Local Government the power given by this section so far as regards the territories subject to such Government. Schedule A. ACT No. IX OF 1869. SCHEDULE A. | Persons whose annual income or profits shall be assessed at not less than | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | ... | Rs. | 500 but at less than Rs. | 750 shall pay Rs. | 6 | 0 | 0 | | | | Ditto | ditto | ... | 750 | 1,000 | ... | ... | 8 | 8 | 0 | | Ditto | ditto | ... | 1,000 | 1,500 | ... | ... | 12 | 0 | 0 | | Ditto | ditto | ... | 1,500 | 2,000 | ... | ... | 17 | 0 | 0 | | Ditto | ditto | ... | 2,000 | 3,000 | ... | ... | 24 | 0 | 0 | | Ditto | ditto | ... | 3,000 | 4,000 | ... | ... | 34 | 0 | 0 | And for every additional Rs. 1,000 of annual income or profits or fractional part thereof so long as the whole amount assessed is less than Rs. 10,000 ... shall pay an additional duty of Rs. 10 0 0 | Persons whose annual income or profits shall be assessed at not less than | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | ... | Rs. | 10,000 but at less than Rs. | 12,500 shall pay Rs. | 110 | 0 | 0 | | | | Ditto | ditto | ... | 12,500 | 15,000 | ... | ... | 135 | 0 | 0 | And for every additional Rs. 2,500 of annual profits or fractional part thereof so long as the whole amount assessed is less than Rs. 1,00,000 ... shall pay an additional duty of Rs. 25 0 0 | Persons whose annual income or profits shall be assessed at not less than | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | ... | Rs. | 1,00,000 but at less than Rs. | 1,10,000 shall pay Rs. | 1,040 | 0 | 0 | | | | Ditto | ditto | ... | 1,10,000 | 1,20,000 | ... | ... | 1,140 | 0 | 0 | And for every additional Rs. 10,000 of annual income or profits or fractional part thereof ... shall pay an additional duty of Rs. 100 0 0 Schedule B. ACT No. IX of 1869. 257 SCHEDULE B. Form of Petition under section 19. Stamp eight annas. To the Collector of The day of The petition of A. B. of SHEWETH— 1st.—That under the Indian Income Tax Act your petitioner has been assessed in the sum of rupees eight, annas eight for the year commencing the first day of April 186. 2nd.—That your petitioner's income and profits accruing and arising from [here specify petitioner's trade or other source or sources of income or profits and the place or places at which such income or profits accrues or arise] for the year ending the thirty-first day of March last were rupees as will appear from the documents marked herewith, and to which your petitioner craves leave to refer. 3rd.—That your petitioner has no other source of income or profits, and has no reason to believe that his income and profits during the year commencing the first day of April 186 will exceed the said sum of rupees Your petitioner therefore prays that he may be assessed accordingly, and that the value of the stamp on this petition may be refunded [or that he may be declared not to be chargeable under the said Act, and that the value of the stamp on this petition may be refunded.] (Signed) A. B. Form of Verification. I, A. B., the petitioner named in the above petition, do declare that what is stated therein is true to the best of my information and belief. (Signed) A. B. a 41