Section 32, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-907]
As at 7 September 2026. In force from 24 July 1965 by S.O. 3515(E) [N11-SE4].
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, 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 (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this section (0)
none