Amendment status not verified — confirm the current text below against the official source.
The paying capacity of a debtor shall, for the purposes of this Act, be deemed to be 60 per cent. of the market value of all the property of the debtor : Provided that, when any portion of such property yields income, but the market value of such portion cannot be determined, the value of such portion shall be the amount of the income capitalised at 6 per cent. per annum.