Repealed or not in force · As amended up to 2026-08
(1)
30. Every such receipt shall specify—
(1).— The name and source or sources of the income of the person by or on whose behalf the duty is paid;
(2).—The year or portion of the year for which the duty is paid;
(3).—The amount paid, and the date of payment; and
(4).—The place or places, district or districts, where the income accrues;
and shall be admissible as evidence of all matters contained therein.
Source: India Code