INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Duty D12-4RS, published by Department of Revenue, Ministry of Finance [D12-4RS]

As at 6 September 2026. In force from 9 October 2020.

Record DEPA/2020/1356, published 9 October 2020. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2020/1356, Department of Revenue, Ministry of Finance [D12-4RS]. Machine: D12-4RS.

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.

Duty D12-4RS, published by Department of Revenue, Ministry of Finance [D12-4RS]