§ Lieut.-Colonel ARCHER-SHEEasked the Financial Secretary to the Treasury why the India Office has ruled that officers of the Indian Army who happen to be in England on leave, on furlough, or on unemployed pay, although they may have been employed by the War Office, shall not be considered as eligible for the special concessions granted to officers and men by the Home Government in connection with the payments of Income Tax whilst serving during the War?
§ Mr. BALDWINI understand that the special concessions to which my hon. and gallant Friend refers are the reduced rates of Income Tax which have been applicable during the War to the service pay of sailors, soldiers and others. My hon. and gallant Friend will find that under Sections 42 and 52 of the Income Tax Act, 1918, the benefit of these rates (which apply to the service pay only) is given only where in the case of a member of the military forces of the Crown there has been service in the Army during the year of assessment, either with the colours or as an officer on full pay, and either out of the British Islands or for at least a month continuously in the866W British Islands. If my hon. and gallant Friend has in mind any case in which it is suggested that relief due under these conditions has not been allowed, I shall be pleased to look into the matter if he will give me full particulars.
§ Colonel YATEasked the Secretary of State for India whether lieutenant-colonels of the Indian Army on the unemployed list residing in India have been permitted to draw the pay of their rank at the rate of 1,150 rupees per mensem, and the deductions from their pay refunded?
§ Mr. MONTAGUI am still awaiting a reply from the Government of India, which I have asked them to expedite.