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

Section 5. The G o ~ ~ e ~ n o r General of Iliclia in Co~mcil may from time to time, by orcler, wl~olly exe~?i

Repealed or not in force · As amended up to 2026-08

5. The G o ~ ~ e ~ n o r General of Iliclia in Co~mcil may from time to time, by orcler, wl~olly exe~?ipt from the operation of this Act the m~liole or any part of the income ancl profits of any tribe or class of ~ c r m n s i n British laclia. Pover to eseml~t from Act. Tllc Go~rernor Gencral of Illdin in Council may re\-olic any such ortler. All ill1 ortl(11,s and rc-crocntions matlc uiltler tllip section s11t.lll 1x2 1)nblishccl ia the Gnzelte of Inclia. P A R T 11. DETIES ON OFFICES.

Source: India Code