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Section 32, Wealth-Tax Act, 1957 [S1E-CYH]

As at 7 September 2026. In force from 3 May 1957.

In Wealth-Tax Act, 1957 [A10-FJF]. This text from 3 May 1957. 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 32, Wealth-Tax Act, 1957 [S1E-CYH]. Machine: S1E-CYH.

32. Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days from the date of such beginning, make an application for registration to the Board in Form ITR-1, 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 person responsible for paying shall carry on the payment of sums liable to deduction 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.

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