Section 5, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G7Z]
As at 7 September 2026. In force from 17 July 1972.
5. Prohibition of the representation of another person without licence.—No person shall undertake the representation of another person except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the representation of another person undertaken by or on behalf of the Central Government or a State Government.
Defined terms in this text (0)
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Made under this section, or naming it (0)
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Cited by (2)
Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G4S], 17 July 1972, Band A. "section 5".
Section 57, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HV6], 17 July 1972, Band A. "section 5".
Not held (0)
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Duties published under this section (0)
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