Section 2. Section six of the Indian Income Tax Act shall, in respect of salaries, pensions and annuities payab

2. Section six of the Indian Income Tax Act shall, in respect of salaries, pensions and annuities payable on or after the first day of December 1869, be construed as if, for the words "one per centum," the words "two and a half per centum" were substituted. Whenever the additional duty leviable under the former part of this section in December 1869 is not deducted at the time of payment in that month from the pay, annuity or pension chargeable therewith, such additional duty shall be deducted from the pay, annuity or pension aforesaid at the time of payment in January 1870.