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Section 53, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9N8]

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 53, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-9N8]. Machine: S1J-9N8.

53. Registration of deductors.—(1) Every deductor shall, within sixty days from the commencement of this Act or, where such person begins the deduction of tax at source 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 deductor shall carry on the deduction of tax at source 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.

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