Interpretation of sections 19 and 24 of the Indian Income Tax Act, 1918.Ruling that unless an assessee complies with the provisions of section 17 and 118 of the Act, in any year, he cannot, except on the initiative of the Collector, get the benefits of an adjustment under section 19 of his tax for the previous year.

Ministry/ Department/ Residency Finance Department
Branch Separate Revenue
From Year / Date
(YYYY-MM-DD)
1920-04
To Year / Date
(YYYY-MM-DD)
1920-04
Source Organization NA
Identifier PR_000001470639
File No./Reference No./Sheet No./Folio No. Progs., Nos. 15-16, April 1920.
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
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