Duty D12-AQT, published by Finance Department, Government of Assam [D12-AQT]
As at 7 September 2026. In force from 19 May 1939.
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, Assam Agricultural Income-tax Act, 1939 [S2D-WQ4].
Penalty provision: Section 26, Assam Agricultural Income-tax Act, 1939 [S2D-XBX].
Published by: Finance Department, Government of Assam.
In force: from 19 May 1939.