Section 46, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HGG]
As at 6 September 2026. In force from 17 July 1972.
46. Registration of assessees.—(1) Every assessee shall, within thirty days from the commencement of this Act or, where such person begins the carrying on of business or profession 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 assessee shall carry on the carrying on of business or profession unless registered under this section.
Defined terms in this text (2)
assessee: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act
assessee: 9 more definitions.
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 (0)
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Not held (0)
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Duties published under this section (0)
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