820 $. PA (?AI? ing ?o Rs. 200 and over, paid a? ?he ra?e of 2 per cen? and were exemp? from ?he du?y of 1 pe cen? for public works, e?c.; (3) all Governmen? proper?y was exempted; (4)otBcers and soldiers of any military or ' police force, whose pay and allowances were less ?hau ?hose of a captain o1? infantry were exempted; !5) naval and marine officers were free from ?he ?ax ?n respec? of ?ravelling and o?her allowauces; and in ?he of lands Ryo?s persons occupation agricultural purposes and ao?ually engaged (6) for in ?heir own cultivation, paying less ?han Rs. 600 yearly as revenue, were exempted; for ?he purposes of ?he same a? land (7) persons occupying houses habitation only a rack-ren?; (8) deductions sum equal to ?he ren? o1? and holding on accoun? such houses of repairs--a months in every three years were provided; de. voted to charitable and religious pur- lire insurance premiums no? exceeding [or SiX (9) propery poses; (10) one-sixth of ?he income. Avoidance of double taxation. Income from and liable proper?y situated a? home, i.e., in Grea? Britain paying ?he English income ?ax was not ?o ?he Indian ?ax, even ?hough received in India. Similarly ?he pensioners and ?hose in ?he receip? of allowances from ?he Governmen? of India, paying ?he English ?ax were exemp? ?o avoid double ?axa?ion. [? may be added ?ha? ?e. mporary residents were taxed only if ?hey s?ayed in India for more ?han six months. ? (e) Fiscal results and the abolition of th? tax. If one were ?o judge ?he fiscal results from ?he vast abou? 143,000,000 in be admitted ?ha? ?hoy number of inhabitants, ?hen British India alone, i? tnus? were very disappointing. On an average for .?he five years ending on April 80, 1865, ?he tax yielded a litfie over Rs. 150 lakhs. There are many reasons I The Income Tax Aot of 1?0, Part XllI. 2 ? IV of the
