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Repealed or not in force

The Indian Income Tax Act 1871, 12 of 1871, (Rep., Act 16 of 1874)

45 sections · As amended up to 2026-08

Sections

  1. 1Short title
  2. 2That your petitioner's income and profits accruing and arising from [here specify petitioner's trad
  3. 3Section 3
  4. 4That during the said year your petitioner had no other income or profits
  5. 5Service of any notice under this Act shall be made by delivering or tendering a copy thereof under the signature of the Collector
  6. 6When any Company or firm has several places of business in the territories subject to different Loca
  7. 7The Governor General in Council may from time to time
  8. 8If during or within two months from the end of the year for which any assessment under Part V has be
  9. 9Deduction in case of servants and pensioners of Companies and Municipalities
  10. 12If in the case of any Company no such accounts have been made up within the year ending on the thirt
  11. 13Whenever the Collector has reason to believe that any statement or return mentioned in section eleve
  12. 14Every such Treasurer, Secretary, Agent or Manager is hereby indemnified for all payments made in pursuance of section eleven or section thirteen
  13. 15Section 15
  14. 16Every person empowered to pay such interest shall deduct the duty at the place where the interest is paid,
  15. 17Section 17
  16. 18Trustees, guardians and Committees of incapacitated persons to be charged
  17. 19Trustees or agents of persons incapacitated or non-resident to furnish statements of income
  18. 20Receivers, Managers, Courts of Wards, Administrators, General and Official Trustees
  19. 21When any trustee, guardian, curator, committee, or agent is assessed under this Act in such capacity;
  20. 22Owners of lands and houses occupying them
  21. 23Section 23
  22. 24Every person on whom such notice is served shall send to or deliver at the Collector's office the return duly filled and signed by him
  23. 25Every person, when required so to do by a notice in the form to be prescribed by the Governor Genera
  24. 26The Collector shall from time to time determine what persons are chargeable under this Part, and the
  25. 27Assessment to be made on past year's income
  26. 28The Collector shall cause a notice to be served on every person chargeable under this Part, stating
  27. 29Such amount shall be paid to the Collector, who shall give a receipt for such payment to the person making the same:
  28. 30Every such receipt shall specify
  29. 31Petition against assessment under Part V
  30. 32The Collector shall fix a day and place for the hearing of the petition, and, on the day and at the
  31. 33Appeal to Commissioner from order under section 13 or section 32
  32. 34The Collector or Commissioner may summon any person whom he thinks able to give evidence for the pur
  33. 35Whenever the Collector has reason to believe that, in assessing any person under this Act, any sourc
  34. 36Section 36
  35. 37In any case of default under this Act, the Collector may, if a notice has been served on the default
  36. 38If during or within two months from the end of the year for which any assessment under Part V has be
  37. 39Treasurers, &c., failing to make payments or deliver returns
  38. 40Whoever makes a statement in any declaration or list made or delivered under section twenty-four or
  39. 41No person shall be proceeded against for any offence under section thirty-nine or section forty except at the instance of the Collector
  40. 42Section 42
  41. 43No suit shall lie in any Civil Court to set aside or modify any assessment made under this Act
  42. 44All or any of the powers and duties conferred and imposed by this Act on a Collector and on a Commis
  43. 45Service of any notice under this Act shall be made by delivering or tendering a copy thereof under the signature of the Collector
  44. 46When any Company or firm has several places of business in the territories subject to different Loca
  45. 47Power to prescribe forms and make rules