Repealed or not in force · As amended up to 2026-08
X. This Act shall not apply to the Duties contained in Schedules 3 and 4 of the said Act XXXII of 1860, or to the assessment, collection, and recovery of such Duties.
Source: India Code
Income - Tax Act, 1862, 16 of 1862 (Rep., Act 8 of 1868)