Finance Act, 1928

Amendment of section 157 of Income Tax Act 1918.

5.—Sub-section (2) of section 157 (which relates to the date when income tax is due) of the Income Tax Act, 1918, shall cease to have effect so far as it relates to tax chargeable under Schedule A, other than any tax so chargeable in respect of income which is or is to be treated as earned income.