Section 4, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G6X]
As at 7 September 2026. In force from 17 July 1972.
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 (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (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 (2)
Notification S.O. 445(E), dated 8th August, 1974 [N11-XQ3], 8 August 1974, in force. The text contains "section 4 of the said Act".
Notification S.O. 1600(E), dated 18th October, 1974 [N11-XTS], 18 October 1974, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 57, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HV6], 17 July 1972, Band A. "section 4".
Section 62, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-J0S], 17 July 1972, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D11-3N7. 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).