![‘File 15/9 I RULES AND REGULATIONS. File No. 15/9 ORDERS RECEIVED FROM THE GOVERNMENT OF INDIA 1. POST AND TELEGRAPH DEPARTMENT 2. INDUSTRY AND LABOUR DEPARTMENT & COMMERCE 3. INDIAN WORDS CODE CORRECTIONS ETC. 4. ARMY DEPARTMENT. 5. EDUCATION AND HEALTH DEPARTMENT. 6. Policy Dept.’ [‎128r] (235/570)](https://iiif.qdl.qa/iiif/images/81055/vdc_100000000282.0x0000b5/IOR_R_15_2_1446_0235.jp2/full/!1200,1200/0/default.jpg "‘File 15/9 I RULES AND REGULATIONS. File No. 15/9 ORDERS RECEIVED FROM THE GOVERNMENT OF INDIA 1. POST AND TELEGRAPH DEPARTMENT 2. INDUSTRY AND LABOUR DEPARTMENT & COMMERCE 3. INDIAN WORDS CODE CORRECTIONS ETC. 4. ARMY DEPARTMENT. 5. EDUCATION AND HEALTH DEPARTMENT. 6. Policy Dept.’ [‎128r] (235/570)")
‘File 15/9 I RULES AND REGULATIONS. File No. 15/9 ORDERS RECEIVED FROM THE GOVERNMENT OF INDIA 1. POST AND TELEGRAPH DEPARTMENT 2. INDUSTRY AND LABOUR DEPARTMENT & COMMERCE 3. INDIAN WORDS CODE CORRECTIONS ETC. 4. ARMY DEPARTMENT. 5. EDUCATION AND HEALTH DEPARTMENT. 6. Policy Dept.’ [128r] (235/570)
The record is made up of 1 file (271 folios). It was created in 24 Feb 1926-13 May 1935. It was written in English. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .
Transcription
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To he substituted for Circular R. Dis. No. 31 of 192711072-1. T./27, dated the 20th
December 1927, as revised by a Circular hearing the same number issued on the
10th May 1928.
CENTRAL BOARD OF REVENUE.
Simla, the 7th June 1928.
CIRCULAR.
S ubject.— Salaries—Sterling overseas pay—Officer on leave in the United Kingdom
drawing rupee leave pay in India—Liability to tax of sterling pay.
The question has been raised whether, under section 18 (2) {a) of the Indian
Income-tax Act, XI of 1922, that part of his leave salary that is paid in sterling
in the United Kingdom to an officer on leave out of India should be included in the
income from which tax is deducted at source by the officer paying him the rupee
portion of the leave salary in India.
2. Section 18 (2) (a) of the Indian Income-tax Act provides that all payments
on account of salary made out of India by and on behalf of the Government shall
be included in the amount on which tax is deducted at source in India, The
section does not differentiate between payments made during leave and payments
made when on duty. But all leave salary paid in the United Kingdom or a Colony
to Government servants on leave in the United Kingdom or the Colony has been
exempted from tax under a Notification issued under section 60 of the Indian
Income-tax Act. (See paragraph 16 of the Income-tax Manual). Any sterling
overseas pay or other sum that may be paid in the United Kingdom or a Colony
to an officer on leave in the United Kingdom or the Colony on account of his salary
while on leave is, therefore, exempt from Indian Income-tax. The fact that
a part of the leave salary is drawn in India does not affect the exemption of the
balance drawn in the United Kingdom or a Colony.
3. The same principle applies to other payments falling under " salaries "
within the meaning of section 7 of the Indian Income-tax Act made partly in India
and partly out of India and exempt under any notification issued under section 60
of the Indian Income-tax Act. The salary paid in the United Kingdom or a
Colony to an officer on duty in the United Kingdom or a Colony is exempt irres
pective of whether it includes sterling overseas pay or not. So also vacation
salaries paid in the United Kingdom or a Colony when on vacation therein.
(Sd.) V. S. SUNDARAM.
Secretcvry, Central Board of Revenue.
To
All Provincial and Minor Local Governments; all Departments of the
Government of India (including the Financial Advisers); all
Heads of Departments subordinate to the Central Board of
Revenue; the Auditor General; the Financial Commissioner,
Railways; all Civil Accountants General; the Director of Audit,
United Provinces; and the Comptroller, Assam ; the Directors of
Army and Commercial Audit; and all Pay and Accounts Officers ;
the Chief Accounting Officer, United Provinces ; the Examiners of
Press and Customs Accounts ; and -all Audit Officers.
Copy forwarded to the Secretary to the High Commissioner for India
(Accounts Department), London, with reference to this office letter C. No. 1072-1.
T./27, dated the 4th December 1927.
(Sd.) RAM NATH,
for Secretary, Central Board of Revenue.
M370BR— 3,000—14-6-28—GIPS
About this item
- Content
The file contains Government of India circular letters, memoranda and notices issued by several departments and in particular, the Army Department and the Department of Industries and Labour, Posts and Telegraphs Branch. These were regularly forwarded by the Political Resident A senior ranking political representative (equivalent to a Consul General) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Residency. in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. , Bushire to the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Bahrain and others for information and guidance. The circulars contain rules, procedures and instructions and relate mainly to Government of India personnel and the handling of official correspondence. Typical file contents are:
- Instructions about the use of priority and non-priority markings on Government foreign telegrams;
- Supplements to the list of Holders of the Indian Word Code, 1924 published by the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. , London;
- Addenda to the ‘Manual of Instructions to Officers of the Political Department of the Government of India, 1924’;
- Notifications issued by the Army Department about the barring from future Government employment of several sepoys Term used in English to refer to an Indian infantryman. Carries some derogatory connotations as sometimes used as a means of othering and emphasising race, colour, origins, or rank. and clerks, mainly owing to their conviction for or implication in cases of theft from ordnance depots, 1926-1927.
- Extent and format
- 1 file (271 folios)
- Arrangement
File papers are arranged chronologically, according to the date they were circulated to the Political Agent A mid-ranking political representative (equivalent to a Consul) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Agency. , Bahrain and others.
- Physical characteristics
Foliation: numbered 1A-1D, 2-24, 29-106, 116-137, 139-144, 146-176, 183-186, 187A-187B, 188-195, 196A-196B, 197-286, 287A, 287B, 288-299. The numbers 25-28, 107-115, 138, 145 and 177-182 have been omitted. The numbering is written in pencil in the top right corner of the folio. The numbering starts at the front of the file, on the file cover (f 1A) and ends on the inside cover at the back of the file (f 299).
- Written in
- English in Latin script View the complete information for this record
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‘File 15/9 I RULES AND REGULATIONS. File No. 15/9 ORDERS RECEIVED FROM THE GOVERNMENT OF INDIA 1. POST AND TELEGRAPH DEPARTMENT 2. INDUSTRY AND LABOUR DEPARTMENT & COMMERCE 3. INDIAN WORDS CODE CORRECTIONS ETC. 4. ARMY DEPARTMENT. 5. EDUCATION AND HEALTH DEPARTMENT. 6. Policy Dept.’ [128r] (235/570), British Library: India Office Records and Private Papers, IOR/R/15/2/1446, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100023483836.0x000024> [accessed 10 May 2024]
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Copyright: How to use this content
- Reference
- IOR/R/15/2/1446
- Title
- ‘File 15/9 I RULES AND REGULATIONS. File No. 15/9 ORDERS RECEIVED FROM THE GOVERNMENT OF INDIA 1. POST AND TELEGRAPH DEPARTMENT 2. INDUSTRY AND LABOUR DEPARTMENT & COMMERCE 3. INDIAN WORDS CODE CORRECTIONS ETC. 4. ARMY DEPARTMENT. 5. EDUCATION AND HEALTH DEPARTMENT. 6. Policy Dept.’
- Pages
- front, front-i, 1br:1dv, 2r:24v, 29r:106v, 116r:137v, 139r:144v, 146r:176v, 183r:186v, 187ar:187bv, 188r:195v, 196ar:196bv, 197r:279v, 279ar:279av, 280r:286v, 287ar:287bv, 288r:298v, back-i, back
- Author
- East India Company, the Board of Control, the India Office, or other British Government Department
- Usage terms
- Open Government Licence