Repealed or not in force · As amended up to 2026-08
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—
Source: India Code