Section 49, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HKP]

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 49, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HKP]. Machine: S1N-HKP.

49. Maintenance of records and furnishing of returns.—(1) Every principal officer shall maintain such records and registers relating to the management of a company as may be prescribed and shall preserve them for a period of five years. (2) Every principal officer shall furnish to the Board a return in Form 26AS within thirty days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (1)

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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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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