INDIA CODE

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Section 33, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H3K]

As at 7 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 33, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H3K]. Machine: S1N-H3K.

33. Prohibition of the deduction of tax at source without licence.—No person shall undertake the deduction of tax at source except under and in accordance with the conditions of a licence granted under section 34: Provided that nothing in this section shall apply to the deduction of tax at source undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

tax: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act

tax: 3 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this section (0)

none

Section 33, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H3K]