Income Tax Enquiry Report, 1936, Submitted to the Government of India as a Result of the Investigation of the Indian Income-tax System |
Common terms and phrases
accounts actual agricultural income allowance amended amount Amritsar annas applied assessee's assets Assistant Commissioner Association basis Bombay Book Depot British India Burma Calcutta carried forward cent Chamber of Commerce charge company super-tax computation consider consideration dealt deduction Delhi depreciation dividend double taxation relief earned examination excess exemption existing given Government of India grade Hindu Undivided Family Income Tax Income-tax Act individual Inspecting Officers interest paid investment involved Karachi Lahore liability liable to tax Madras ment Messrs Nagpur necessary non-resident opinion partners partnership payment penalties period persons Peshawar policyholders practice premiums Privy Council profit or loss profits arising proportion question rate of relief rate of tax reason received recommend refund claims regard registered partnership remuneration representations resident in British respect result right of appeal salary section 49 secure shareholders slab sub-section Tax Officer tax payable tion total income trading treated Tribunal United Kingdom assessment written-down value