Section 12. If in the case of any Company no such accounts have been made up within the year ending on the thirt

PART III. DUTIES ON PROFITS OF COMPANIES. Shipping Companies. 11. The Treasurer, Secretary or principal Agent or Manager in India of every Company shall, in the case of a Shipping Company trading between British India and any other country, pay to Government in respect of one moiety of the nett profits made by each of the ships of such Company engaged in such trade, during the year ending on the day on which the Company's accounts shall have been last made up, the duty of two pies in the rupee: Other Companies. and, in the case of every other Company, pay to Government in respect of the whole of the nett profits 1871.] Income Tax. fits made in British India by such Company during the year ending on the day on which the Company's accounts shall have been last made up, the duty of two pies for every rupee. and shall prepare, and, on or before the thirtieth day of April next deliver, to the Collector, a statement in writing signed by him showing the result of such accounts. 12. If in the case of any Company no such accounts have been made up within the year ending on the thirty-first day of March, 1871, the Treasurer, Secretary or principal Agent or Manager of such Company shall prepare, and, on or before the thirtieth day of April next, deliver to the Collector a return in writing signed by him and stating the nett profits made by such ships or by the Company (as the case may be) during the year ending on the said thirty-first day of March.