Section 47. Power to prescribe forms and make rules

47. Power to prescribe forms and make rules. SCHEDULE: Form of petition under section 31. 1871.] Income Tax. 245 ACT No. XII of 1871. PASSED BY THE GOVERNOR GENERAL OF INDIA IN COUNCIL. (Received the assent of the Governor General on the 31st March 1871.) An Act for imposing duties on Income. FOR the purpose of imposing duties on income arising from offices, property, professions and trades; It is hereby enacted as follows:— 47. The Governor General in Council may from time to time (a) prescribe forms for the returns, notices and lists hereinbefore mentioned, (b) make rules consistent with this Act for the guidance of officers in matters connected with its enforcement, and (c) delegate to any Local Government the powers given by this section, clause (b), so far as regards the territories subject to such Government. Power to declare principal place of business. Power to declare residence. Power to pre-scribe forms and make rules. SCHEDULE. 262 Income Tax. [ACT XII SCHEDULE. *Form of Petition under section 31.* Stamp eight annas. To the Collector of The day of 187 The petition of A. B. of SHEWETH—