Section 1. Short title

PART I. PRELIMINARY. PREAMBLE. SECTIONS. 1. Short title. Local extent. Commencement and continuance of Act. 2. Repeal of Act XVI of 1870. Proviso. 3. Interpretation-clause. 4. Exemptions from Act. 5. Power to exempt from Act. PART II. DUTIES ON OFFICES. 6. Duties on offices. 7. Exemption of incomes less than Rs. 62-8-0 per men-sem. 8. Deduction in case of Government officials and pensioners. PART I. PRELIMINARY. 1. This Act may be called "The Indian Income Tax Act:" It extends to the whole of British India; It shall come into force on the first day of April 1871, and it shall cease to be in force on the thirty-first day of March 1872, except as to taxes then due and penalties incurred thereunder. 1. —That under the Indian Income Tax Act your petitioner has been assessed in the sum of twenty-seven rupees for the year commencing the first day of April 187.