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

As at 7 September 2026. In force from 9 October 2020.

Record DEPA/2020/1357, 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/2020/1357, Department of Revenue, Ministry of Finance [D12-4SV]. Machine: D12-4SV.

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, Direct Tax Vivad se Vishwas Act, 2020 [S29-P5D].

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