Act 004 of 1931 : Indian Income-tax (Amendment) Act, 1931

Preamble

Repealed by Act 1 of 1938, S. 2 and Schedule]
[Passed by the Indian Legislature.]
(Received the assent of the Governor General on the 3rd March 1931.)

An Act further to amend the Indian Income-tax Act, 1922, for a certain purpose.

Whereas it is expedient further to amend the Indian Income-tax Act, 1922 (I of 1922), for the purpose hereinafter appearing; It is hereby enacted as follows:-

Section 1. Short title

1. Short title:- 1[* * *]

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Prior to repeal by Act 1 of 1938, Section 1 read as:

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1. Short title.- This Act may be called the Indian Income-tax (Amendment) Act, 1931.

1 Repealed by Act 1 of 1938, S. 2 and Schedule.

Section 2. Amendment of section 58C, Act XI of 1922

2. Amendment of section 58C, Act XI of 1922:- 1[* * *]

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Prior to repeal by Act 1 of 1938, Section 2 read as:

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2. Amendment of section 58C, Act XI of 1922.- In clause (e) of sub-section (1) of section 58C of the Indian Income-tax Act, 1922 (I of 1922), after the word "trustees" the words "or in the Official Trustee" shall be inserted.

1 Repealed by Act 1 of 1938, S. 2 and Schedule.