Section 4, Wealth-Tax Act, 1957 [S1E-C2C]
As at 7 September 2026. In force from 3 May 1957.
4. Registration of principals officer.—(1) Every principal officer shall, within thirty days from the commencement of this Act or, where such person begins the management of a company after such commencement, within thirty days from the date of such beginning, make an application for registration to the Board in Form 26AS, accompanied by a fee of nil rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No principal officer shall carry on the management of a company unless registered under this section.
Defined terms in this text (1)
Board: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
Made under this section, or naming it (2)
Circular of the Department of Revenue dated 9th December, 1966 on section 4 of the Wealth-Tax Act, 1957 [C10-CTD], 9 December 1966, in force. The text contains "section 4 of the Wealth-Tax Act, 1957 (27 of 1957)".
Notification S.O. 3996(E), dated 9th December, 1964 [N11-S5J], 9 December 1964, in force. The text contains "section 4 of the said Act".
Cited by (3)
Section 58, Wealth-Tax Act, 1957 [S1E-DRS], 3 May 1957, Band A. "section 4".
Section 63, Wealth-Tax Act, 1957 [S1E-DXK], 3 May 1957, Band A. "section 4".
Rule 3, Wealth-Tax Act Rules, 1959 [S1F-KPT], 24 April 1959, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D10-QNN. Every principal officer: Apply for registration to the Board in Form 26AS, fee nil rupees; thirty days from the commencement of the Act, or from beginning the activity; Form 26AS. Published by Department of Revenue, Ministry of Finance (synthetic record).