Duty D11-5DA, published by Department of Revenue, Ministry of Finance [D11-5DA]
As at 6 September 2026. In force from 7 January 1975.
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, Interest-tax Act, 1974 [S1P-4EF].
Penalty provision: Section 52, Interest-tax Act, 1974 [S1P-5WA].
Published by: Department of Revenue, Ministry of Finance.
In force: from 7 January 1975.