Government of Madras informed that the words ``solely employed for religious or public charitable purposes`` in section 5(1) (e) of Act II of 1886 qualify the word ``property,`` and not the word ``income,`` and that the income derived from offiering to shrines and temples is exempt from Income Tax. Decision that Clubs and Societies generally, not engaged in trade or in any pursuit having gain for its object, are not liable to Income Tax in respect to the---

Ministry/ Department/ Residency	Finance Department
Branch	Separate Revenue
From Year / Date (YYYY-MM-DD)	1895-03
To Year / Date (YYYY-MM-DD)	1895-03
Source Organization	NA
Identifier	PR_000001479164
File No./Reference No./Sheet No./Folio No.	Progs., Nos. 162-177, March 1895 (A)
Location	NA
Part No.	PART A
File Size	NA
Pages	NA
Call Number	NA
Publisher	NA
Subject	NA
Creator	NA
Accession Number	NA
Series	NA
Year of Publication	NA
Bundle Barcode	NA
Location Code	NA
File Barcode	NA