Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/8

No. 20]


 * (iii) any sum received by way of commutation of pension or annuity and any sum, other than a pension, withdrawn from a provident fund;
 * (iv) the emoluments payable by the Governments of the United Kingdom of Great Britain and Northern Ireland, His Majesty’s Dominions and India to members of His Majesty’s Forces and to persons in the permanent service of those Governments in the Colony in respect of their offices under those Governments;
 * (v) wound and disability pensions granted to members of His Majesty’s Forces;
 * (vi) gratuities granted to members of His Majesty’s Forces in respect of services rendered during war.
 * (vii) any income exempted by order of the Governor-in-Council under section 89;
 * (viii) the income of any individual who is not resident or is only temporarily resident in the Colony:

Provided in any case that—
 * (a) a person who stays in the Colony for a period or a number of periods amounting to more than one hundred and eighty days during a year of assessment shall be liable for that year of assessment, and
 * (b) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two consecutive years of assessment shall be liable for each such year of assessment.

10. (1) Income from any office or employment includes—
 * (i) any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite, or allowance for high cost of living, whether derived from the employer or others, except the value of any holiday warrant, passage, or free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;