INDIA CODE

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Section 26, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GWC]

As at 6 September 2026. In force from 17 July 1972.

In Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [A10-P9Q]. This text from 17 July 1972. 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 26, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GWC]. Machine: S1N-GWC.

26. Prohibition of the carrying on of business or profession without licence.—No person shall undertake the carrying on of business or profession except under and in accordance with the conditions of a licence granted under section 27: Provided that nothing in this section shall apply to the carrying on of business or profession undertaken by or on behalf of the Central Government or a State Government.

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Section 26, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GWC]