An Ordinance to remove certain difficulties caused by the destruction of documents and records pertaining to the collection of Income tax and Excess Profits Tax.
WHEREAS an emergency has arisen which makes it necessary to remove certain difficulties caused by the destruction of documents and records pertaining to the collection of Income tax and Excess Profits Tax;
NOW, THEREFORE, in exercise of the powers conferred by section 72 of the Government of India Act, as set out in the Ninth Schedule to the Government of India Act, 1935, the Governor General is pleased to make and promulgate the following Ordinance:
Short title and commencement
1. (1) This Ordinance may be called the Income tax and Excess Profits Tax (Emergency) Ordinance, 1942.
(2) It shall come into force at once.
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