Section 5, Gift-tax Act, 1958 [S1E-VMK]

As at 7 September 2026. In force from 27 December 1958 by S.O. 1477(E) [N11-NN2].

In Gift-tax Act, 1958 [A10-FVX]. This text from 27 December 1958. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Gift-tax Act, 1958 [S1E-VMK]. Machine: S1E-VMK.

5. Prohibition of the representation of another person without licence.—No person shall undertake the representation of another person except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the representation of another person undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (0)

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Made under this section, or naming it (0)

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Cited by (2)

Section 2, Gift-tax Act, 1958 [S1E-VHS], 19 January 1958, Band A. "section 5".

Section 59, Gift-tax Act, 1958 [S1E-XAJ], 19 January 1958, Band A. "section 5".

Not held (0)

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Duties published under this section (0)

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