Duty D12-4RS, published by Department of Revenue, Ministry of Finance [D12-4RS]
As at 6 September 2026. In force from 9 October 2020.
Addressee: Every principal officer.
Required: Apply for registration to the Board in Form 26AS, fee nil rupees.
Period: thirty days from the commencement of the Act, or from beginning the activity.
Form: Form 26AS.
Source: Section 4, Direct Tax Vivad se Vishwas Act, 2020 [S29-P31].
Penalty provision: Section 26, Direct Tax Vivad se Vishwas Act, 2020 [S29-PSG].
Published by: Department of Revenue, Ministry of Finance.
In force: from 9 October 2020.