§ Sir C. YATEasked the Under-Secretary of State for India whether he will consider the question of the exemption from Income Tax of the whole salary of officers of the Indian Army while serving beyond the geographical limits of India, as in Persia, Waziristan, etc., instead of limiting this exemption to such portion of their salary as is drawn by them outside these limits, and thus compelling these officers to pay Income Tax on the money remitted to their wives and families through their agents in India?
§ Earl WINTERTONIf officers serving outside India do not pay Income Tax on pay drawn outside India, it is because they are not subject to either the British or the Indian Income Tax Act rather than on account of any specific exemption. Indian Incomes Tax is leviable under Statute on any part of their pay which accrues or arises or is received in British India, and I do not sec that any other practice is admissible.