Section 45. Power to declare principal place of business

45. Power to declare principal place of business. - Power to declare residence. 46. Power to prescribe forms and make mles. SCHEDULE :-Form of petition under section 30. ACT No. TI11 OF 1872. (Received $Re assent of tAe Gaveraor General on the 19th April 1872). An Act for imposing Duties on Income. F O R the purpose of impoaing duties on income Preamble. arising from offices, property, professions and trades ; It is hereby enacted as follows :- PRELIMINARY. 1.[This Act may be called ] [cc ][The Indian Income ] [short title. ] Tax Act :", - It extends tb the whole of British India ; Local extent. It shall be deemed to have come into force on the $zp ; r first day of April 1872, and it shall cease to be in rnntinuanoe force on the thirty-first day of March 1873, except as of Act. to taxes payable in respect of the period previous to the said thirty-first day of March 1873 and as to penalties incurred under this Act. The references made in the Court Fees Act, schedule 11, to the Indian Income Tax Act shall be deemed to be made to this Act. 2. In this Act-unless there be something repug- Interpretstion-clause. nant in the subject or context-- tion-clause. a Income" means income dnd profits accruing and "Income." arising in British India : " Magistrate" means, till the first day of Septem- ''Masistratc." her 1872, i any person exercising the powers of a Magistrate, or of a Subordinate Magistrate of the First Class, and after the said day, "Company." "Person." " Defaulter." " Collector." Exemptions from Act. Power to exempt from Act. Income `Tax.` [ ACT VIII any Magistrate of the First or Second Class; and it includes a Magistrate of Police and a Justice of the Peace : " Company" means an Association carrying on business in British India whose stock or funds is or are divided into shares and transferable, whether such Company be incorporated or not, and whether its principal place of business be situate in British India or not : " Person" includes a firm and a Hind6 undivided family : : - " Defaulter" includes a Company or firm making default under this Act : In the case of any firm or of any Company or Municipal or other public Body or Association not being a Company, " Collector" means the Collector of Land Revenue of the place or district at or in which its principal place of business in British India is situate. And, in the case of any person or Hindd undivided family chargeable under this Act, " Collector" means the Collector of Land Revenue of the place or district at or in which such person or family resides. - 3. Nothing in this Act applies to the pay and allowances of officers, warrant officers, non-commissioned ofllcers and privates of Her Majesty's Forces or of Her Majesty's Indian Forces, who are not in Civil employment, when such pay and allowanoes do not exceed five hundred rupees per mensem ; or to any moveable or immoveable ptoperty solely employed for religious or charitable public purposes. And no member of a firm or of a Hind6 undivided family, which is for the time being chargeable under this Act, shall, as such, be chargeable under this Act.