Duty D12-4SV, published by Department of Revenue, Ministry of Finance [D12-4SV]
As at 7 September 2026. In force from 9 October 2020.
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.