Duty D11-EE5, published by Department of Revenue, Ministry of Finance [D11-EE5]
As at 6 September 2026. In force from 12 August 1988.
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, Expenditure-tax Act, 1987 [S1V-G54].
Penalty provision: Section 13, Expenditure-tax Act, 1987 [S1V-GCP].
Published by: Department of Revenue, Ministry of Finance.
In force: from 12 August 1988.