Section 34 of the Income Tax Act, 1922 cannot be invoked to assess incomes which were chageable to income tax of 1918 but such incomes can be taxed under section 68 of the Act of 1922 as amended by Act XV of 1923.

The National Archives of India is on a mission to digitize and make available online each and every record in its repositories. This is an ongoing effort and some records will be made available before the others.

Hereby you can give us your request for a particular record and we shall digitize and make it available on priority, at a fee, subject to its availability in legitimate conditions.