Collection 197/85 Part 1: Income Tax and Super Tax: Indian Excess Profits Tax Act of 1940, including questions relating to reciprocal relief in respect of double excess profits tax between the United Kingdom and other parts of the empire; relief in respect of national defence contributions paid in the United Kingdom in lieu of excess profits tax; amending legislation.
Collection 197/85 Part 2: Income Tax and Super Tax: Indian Excess Profits Tax Act, 1940. Including questions relating to reciprocal relief of double excess profits tax between the United Kingdom and other parts of the empire; relief of national defence contributions paid in the United Kingdom in lieu of excess profits tax; amending legislation.
Collection 197/86: Income Tax and Super Tax: Questions regarding assessment to United Kingdom income tax of guaranteed interest of Indian railway companies.
Collection 197/87: Income Tax and Super Tax: Liability of Indian Army Officers serving outside India to Indian income tax. Question of amendment of Indian Income Tax Act, 1939.