INDIA CODE
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Section 4, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-84B]

As at 7 September 2026. In force from 24 July 1965 by S.O. 3515(E) [N11-SE4].

In Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [A10-K1K]. This text from 24 July 1965. 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 4, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-84B]. Machine: S1J-84B.

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, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J827] (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 (1)

Circular of the Department of Revenue dated 12th November, 1973 on section 4 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [C10-DSF], 12 November 1973, in force. The text contains "section 4 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964)".

Cited by (3)

Section 58, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9TP], 12 September 1964, Band A. "section 4".

Section 63, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9ZW], 12 September 1964, Band A. "section 4".

Rule 3, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act Rules, 1967 [S1K-6CE], 2 December 1967, Band A. "sub-section (1) of section 4 of the Act".

Not held (0)

none

Duties published under this section (1)

D10-YGY. 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).