Duty D11-3P1, published by Department of Revenue, Ministry of Finance [D11-3P1]
As at 7 September 2026. In force from 17 July 1972.
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, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G81].
Penalty provision: Section 57, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HV6].
Published by: Department of Revenue, Ministry of Finance.
In force: from 17 July 1972.