The Indian Income Tax Act 1870, 16 of 1870, (Rep., Act 12 of 1871)

Section 24. Every such recei~t shall specify

Repealed or not in force · As amended up to 2026-08

Colltents of receipt. (l) 24. Every such recei~t shall specify- Colltents of receipt. (l).-The name and source or sources of the income or profits of the person by or on whose behalf the duty is paicl : (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 or profits accrues or arise; and shdl be admissible as primdfucie proof of all matters contained therein.

Source: India Code