Duty D10-S79, published by Department of Revenue, Ministry of Finance [D10-S79]

As at 6 September 2026. In force from 27 December 1958.

Record DEPA/1958/1562, published 27 December 1958. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1958/1562, Department of Revenue, Ministry of Finance [D10-S79]. Machine: D10-S79.

Addressee: Every assessee.

Required: Obtain a licence before undertaking the carrying on of business or profession; apply in Form 26AS, fee nil rupees.

Period: Before the activity begins; licence valid three years.

Form: Form 26AS.

Source: Section 6, Gift-tax Act, 1958 [S1E-VNH].

Penalty provision: Section 59, Gift-tax Act, 1958 [S1E-XAJ].

Published by: Department of Revenue, Ministry of Finance.

In force: from 27 December 1958.