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

Section 30. Every such receipt shall specify

Repealed or not in force · As amended up to 2026-08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