Duty D11-ZS0, published by Department of Revenue, Ministry of Finance [D11-ZS0]
As at 7 September 2026. In force from 25 April 2015.
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, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YQY].
Penalty provision: Section 28, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZDB].
Published by: Department of Revenue, Ministry of Finance.
In force: from 25 April 2015.