Section 35. Tax when payable

PART V. - Duty on income not chargea under Parts 11, 111, IV. Trustees, guardians and committees[of incapacitated ] persons to be charged. - Non-residents charged in names of their agents. Trustees or agents of persons incapacitated or nonresident to furnish statements of income. - Receivers, Managers, Courts of Wards, Administrators Generaland Official Trustees. - Power `to` retain duties charged on trustees, &c. Indemnity. - Owners of lands and houses occupying them. - Rules for assessing income from land. - Persons assessed under Part V of Act XI1 of 1871 on incomes of 1,000 rupees and upwards to be assessed at same amount. - Notice requiring returns. - `Return` how made. - Lists of lodgers and employees. - Collector to determine persons chargeable. Assessment to be made on past year's income. Assessment when assessee becomes chargeable within year. - Notice to persons chargeable. Officer to give receipts. - Contents of receipt. - PART VI. - Petition against assessment unde'r Part V. Proviso. - Form and verification of petition. - Hearing of petition. Appeal to Commissioner from order under section 12 or section 31. - Documents to accompany appeal. - Copies of petition and order exempt from fees. Return of fees and excess. SECTIONS. 33. Powcr to summon persons to give necessary information. 34. Power to iss~ie fresh notice. PART VII. PAYMEAD N T RECOVERY OF OF DUTIES. 35. Tax when payable. - Payment by instalments. 36. Recovery under revenfie-law. 37. Amendment of assessment.