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Additionally, any prosecution suit or other proceedings could not be filed, against an officer of the Government, for an act or omission, in furtherance of anything done in good faith or intended to be done under the 1922 Act

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Evolution of the Income Tax Statute Over Centuries

https://taxguru.in/income-tax/evolution-income-tax-statute-centuries.html

Later, around 408 BC, peasants could provide labour services instead of paying land taxes