Section 99Extended in The Government Trading Taxation Act, 1926
99Extended. to Dadra and Nagar Haveli, Goa, Daman and Diu, and Pondicherry (w. e. f. 1. 4. 1963 )- by Reg. 3 of 1963, s. 3 (1) and Sch.
(2)For the purposes of the levy and collection of income- tax under the Indian Income- tax Act, 1922 (11 of 1922 ), in accordance with the provisions of sub- section (1), any Government to which that sub- section applies shall be deemed to be a company within the meaning of that Act, and the provisions of that Act shall apply accordingly.(3)In this section the expression" His Majesty' s Dominions" includes any territory which is under His Majesty' s protection or in respect of which a mandate is being exercised by the Government of any part of His Majesty' s Dominions 1 .
