Section 4. Power to exempt from Act

PART I. SECTIONS. 1. Short title. - Local extent. - commencement and continuance of Act. 2. Interpretation-clause. 3. Exemptions from Act. 4. Power to exempt from Act. PART 11. 5. Duties on offices. 4. The Governor General in Council may from time to time, by order, wholly exempt from the operation of this Act the whole or any part 'of the income of any tribe or class of persons in British India. The Governor General in Council may revoke any such order. All -- 18'72.1 Income TGX. All orders and revocations made under this section shall be published in the Gazette of Ifzdia. PART `11.` DUTIES ON OFPICE;~. 5. [A ][duty of taro pies for every rupee shall ][Ije ][Duties on ] levied in respect of every office or employment of[offices ] profit in British India under Qovernlnent or under a Company or a Municipal or other public body or Association not being a Company, and upon every salary, annuity or pension, paid in British India by Government or by a Company or by a Municipal or other public body or Association not being a Company to any person residing in British India or serving on board a ship plying to and from British Indisn ports, whether on account of himself or another person. `6.` No income amounting to less than eighty-three Exemption rupees, five annas and four pies per mensem, shall ; ~ be chargeable under this Part. `BS.` 83-5-41 s ~ ~ ~ `BS.` 83-5-41 per mensem. 7. In the case of every person holding any paid Deduction in office, employment or commission under Her Majesty or under the Government of India, or under any officialsand Local Government, or receiving any annuity or pen- peusioners. sion from Her Majesty or any such Government, the duty to which he is liable under this Part shall be deducted from his pay, annuity or pension at the time of payment by the Examiner of Claims or other proper officer, and shall be deemed to be a tax paid under this Act. / `8.` In the case of every person holding a paid em- Deductions ployment under, or receiving any annuity or pension from, any Company or any Municipal or other public pensioners of body or Association not being a Company, the duty Cornpallies to which he is liable und6r this Part shall be deduct- $tiyCi,i*. ed from his pay, annuity or pension at the time of payment by the Treasurer or other officer whose duty \ it is to make such payments, and &all be deemed to be a tax payable under this Act. I Every 7 I Itcome `Tax.` Government. Paymentto Every such Treasurer or other officer shall, as so as may be after making such deductions, pay to the credit of the Government of India, or as such Government from time to time directs, the amount of such deductions, and shall be answerable to such Government for such payment. Indemnity. Every Company, public Body or Association, Treasurer or other officer as aforesaid is hereby indemnified for all deductions and payments made in pursuance of this Part. Annual Tlne Treasurer, Secretary or principal Agent or Manreturn by Treasurer, ager of every such Company and public Body or &c. Association shall prepare, and, on or before the\ fifteenth day of May next, deliver to the Collector, in' such form as may be prescribed by the Governor General `in` Council, a return in writing showing the names-of every person holding at the date of the said returara paid employment under, or receiving a pension or annuity from, such Company or Body or Assoqiatip~, whose pay or pension or, annuity as such amounts to eighty-three rupees, five annas and four pies per mensem or upwards, together with the salaries, annuities or pensions payable by the Company or public Body' or Association to all such persons respectively. 4 i Subsequent 9. Whenever the duty leviable under this Part in duty omitted of any month is not deducted at the time of payment in I `to` be levied. that month from the pay,, annuity or pension chargeable therewith, it shall be deducted from such pay, annuity or pension at some subsequent time of payment. `c--.--.` `PART` 111. DUTIES OW PROFITS OF OF COMPANIES. `10.` The Treasurer, Secretary or principal Agent or Manager in India of every Company shall, in the cAse of a Shipping Company trading between BGitish rndia and any other country,' pay to Government in respect of one moiety of the nett profits made by each of the ships of such Company engaged in such trade, during the year ending on the day on which Shipping Companies. . S -- -- in con?^ Ta.x. tho Company's accounts shall l~avc beau last made up, the duty of two pies in the rupee : and, in the case of every other Company, pay to Other Com- Government in respect of the whole of the nett pro- panies. fits made in British India by such Company during the year ending on the day on which the Company's accounts shall have been last made up, the duty of two pies for every rupee. and shall prepare, and, on or before the fifteenth day statement of of May next, deliver to the Collector a statement in `~r$':~` "- igned by him showing the result of such `11.`[If in the case of any Company no such ac- ][Annual re- ] counts have been made up within the year ending on Efiz!"ett the thirty-first day of March 1872, the Treasurer, Secretary or principal Agent or Manager of such Company shall prepare, and, on or before the fifteenth day of May next, deliver to the Collector a return in writing, signed by him and stating the nett profits made by such ships or by the Company (as thy case may be) during the year ending on the said thirtyfirst daj of Maroh. 12. Whenever the Collector has reason to believe power to rethat any statement or return mentioned in section $,! : ten or section eleven is incorrect or incomplete, he to attend attend may cause a a notice to be served on the Treasurer, Secretary, Agent or Manager by whom such statement or return was delivered, requiring him, on or before a day to be mentioned in the notice, to a t t e d at the Collector's office and to produce for the inspection of the Collector such of the accounts of the Company as refer to the year mentioned in section ten or section eleven, as the case may be, and as are in the possession or power of such Treasurer, Secretary, Agent or Manager. ten or section eleven is incorrect or incomplete, he to attend attend may cause a a notice to be served on the Treasurer, ~$;;d~~~~ The Collector shall thereupon make an order, determining the amount at which the Company shall be assessed under this Part and the day on which such amount shall be paid; and, subject to the provisions hereinafter contained, such sum shall be payable accordingly. 13. Every 9 b d e m n i t ~ . `13.` Every sucll Treasurer, Secretary, Agent or Manager is hereby.indcmnified for all payments made in pursuance of section ten or section twelve.