Repealed or not in force · As amended up to 2026-08
PART V.
DUTIES ON ALL OTHER INCOME.
Duty on income not charged under Parts II, III, IV.
17. A yearly duty of two pies for every rupee shall be levied upon all income of seven hundred and fifty rupees per annum or upwards not chargeable under Part II, Part III, or Part IV of this Act.
Trustees, guardians and committees of incapacitated persons to be charged.
Source: India Code