Repealed or not in force · As amended up to 2026-08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