Section 26, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GWC]
As at 6 September 2026. In force from 17 July 1972.
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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