asked the Undersecretary of State for India whether he is aware that British soldiers serving in India are liable to Income Tax, wherein no provision is made for family or personal reliefs; and whether His Majesty's Government is prepared to make representations on the subject to the Government of India?

The British and Indian Income Tax systems are necessarily different, and it is impracticable to introduce a similar scale of reliefs for India. It has, however, been decided that a soldier may arrange for his marriage allowances to be issued to his wife so that this element of pay is not assessed to Income Tax as part of his income.