Rule 5, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act Rules, 1967 [S1K-6EA]
As at 7 September 2026. In force from 2 December 1967.
5. Conditions of licence.—A licence granted under section 6 of the Act shall be subject to the following conditions, namely:— (a) the licensee shall not undertake the carrying on of business or profession at any place other than the place specified in the licence; (b) the licensee shall maintain the records specified in rule 6; (c) the licensee shall permit the Assessing Officer to inspect the premises at all reasonable times.
Defined terms in this text (1)
Assessing Officer: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: Section 2, Gift-tax Act, 1958 [S1EVHS] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: 6 more definitions.
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