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Interpretation.
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28. In this Part of this Act, and in any subsequent enactment relating to income tax, except where otherwise expressly provided—
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References to Schedule A, B, C, D, or E (respectively) shall be construed as references to those Schedules in the Income Tax Act, 1918, as amended by any subsequent enactment;
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The expression “the general rules” means the general rules applicable to Schedules A, B, C, D, and E, set out in the First Schedule to the Income Tax Act, 1918, as amended by any subsequent enactment;
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The expression “the year 1919–20” means the year of assessment beginning on the sixth day of April nineteen hundred and nineteen, and any corresponding expression in which two years are similarly mentioned means the year of assessment beginning on the sixth day of April in the first mentioned of those years;
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The expression “earned income” has the meaning assigned to it in section fourteen of the Income Tax Act, 1918;
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The expression “the Income Tax Acts” means the Income Tax Act, 1918, and any other enactments relating to income tax.
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