Section 4, Gift-tax Act, 1958 [S1E-VKX]
As at 7 September 2026. In force from 27 December 1958 by S.O. 1477(E) [N11-NN2].
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, Gift-tax Act, 1958 [S1EVHS] (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 (3)
Notification S.O. 2135(E), dated 2nd March, 1968 [N11-TYD], 2 March 1968, in force. The text contains "section 4 of the said Act".
Notification S.O. 325(E), dated 21st December, 1965 [N11-SW5], 21 December 1965, in force. The text contains "section 4 of the said Act".
Notification S.O. 1679(E), dated 5th September, 1968 [N11-V6W], 5 September 1968, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 59, Gift-tax Act, 1958 [S1E-XAJ], 19 January 1958, Band A. "section 4".
Section 64, Gift-tax Act, 1958 [S1E-XFR], 19 January 1958, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D10-S6B. 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).