Section 53, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HQY]
As at 7 September 2026. In force from 17 July 1972.
53. Registration of deductors.—(1) Every deductor shall, within sixty days from the commencement of this Act or, where such person begins the deduction of tax at source after such commencement, within sixty days from the date of such beginning, make an application for registration to the Board in Form ITR-1, 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 deductor shall carry on the deduction of tax at source unless registered under this section.
Defined terms in this text (2)
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.
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.
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