18. Mr. Fraser
asked the Secretary of State for India the rate per £1 of income levied for Income-Tax purpose on members of His Majesty's Forces serving in India; whethere there is a personal allowance relieved of tax and, if so, what is it; and why reliefs are not given in respect of family commitments?
§ The Secretary of State for India (Mr. Amery)
Members of His Majesty's Forces serving in India are assessable, in the same way as other persons, to tax under the Indian Income-tax Act. Incomes to £112 10s. are exempt. Those above that level are taxed on a sliding scale. For example, an income of £300 would in effect be taxed at 11¾rid. in the £, and one of £1,200 as 2s. 9½. in the £ There is no personal allowances as such, but in the case of total incomes exceeding £150 the first 1£112 10s. is not subject to tax. As regards the last part of the Question, the power to legislate on these matters rests with the Indian Legislature.
Does not the right hon. Gentleman agree that the principle of family and married reliefs is a very good one, and will he represent those views to the appropriate authorities in India in view of the dissatisfaction on the part of our men there?
§ Mr. McEntee
Is the right hon. Gentleman not aware that many of these men serving in India are in fact so badly off that there is no comparison with men of equal rank serving at home, and will he not make an allowance to the Indian Army people which will enable them to pay the high rate of tax that they are now paying?
§ Mr. Granville
Is it not the case that there are certain officers serving in the 343 Forces in India who pay double Income Tax—in India and in this country?