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CONTENTS 
How To OBTAIN CORRECTION, ETC.—continued : 
DIVIDEND COUNTERFOILS, ETC., TO BE KEPT - - 
HOW TO CALCULATE INCOME FROM DIVIDENDS PAID 
‘“ FREE OF INCOME TAX” - - - - 
NO VOUCHERS NEEDED FOR GOVERNMENT SECURITIES - 
CHAPTER VII. 
MisceLLaNEOUS NOTES 
EXCESS PROFITS DUTY - * - - - 
OVERCHARGES SHOULD, WHEN POSSIBLE, BE ADJUSTED 
BEFORE PAYMENT OF TAX - - - - 
DURATION OF FINANCIAL YEAR - - * - 
HALF-YEARLY REPAYMENT CLAIMS - - - 
DIVIDENDS PAID IN ARREAR COUNT AS INCOME FOR THE 
PERIOD COVERED, AND NOT FOR THE YEAR IN WHICH 
PAID ~- - - - - - - 
BUSINESS YEAR NEED NOT COINCIDE WITH FINANCIAL 
YEAR - - - - - - 
DEDUCTIONS FIRST MADE FROM EARNED INCOME - 
CLAIMS NORMALLY LIMITED TO THREE YEARS BACK - 
RATE OF TAX DEDUCTIBLE FROM INTEREST, ETC. - 
BUSINESS ACCOUNTS, IF NOT PREPARED BY THE APPEL- 
LANT, MUST BE MADE OUT BY A PROFESSIONAL 
ACCOUNTANT - - - . - 
NO TAX REPAYABLE ON ANNUAL CHARGES - - 
MARRIED WOMEN SEPARATED FROM THEIR HUSBANDS 
MARRIED WOMEN, OTHER i - - = 
MINORS, LUNATICS, ETC., WHOSE INCOMES ARE ADMINIS- 
TERED BY TRUSTEES - - - - 
WIDOWS AND EXECUTORS - - pe - 
INTEREST ON SECURITIES od - - - 
INTEREST ON GOVERNMENT SECURITIES WHEN CONVERTED 
BONUS SHARES -~ be - - - - 
FALSE RETURNS - - = = - - 
CHAPTER VIII 
SpEciMEN Cases or REPAYMENT CLAIMS - . - 
    
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