Section 13, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GFF]
As at 7 September 2026. In force from 17 July 1972.
13. Grant of licence.—(1) An application for a licence to undertake the deduction of tax at source shall be made to the Board in Form ITR-1, accompanied by a fee of nil rupees. (2) The Board may, after making such inquiry as it thinks fit, grant the licence subject to such conditions as may be prescribed, or, for reasons to be recorded in writing, refuse to grant the licence. (3) A licence granted under this section shall be valid for a period of three years from the date of its grant and may be renewed in such manner as may be prescribed. (4) The Board may, after giving the licensee an opportunity of being heard, suspend or cancel a licence for contravention of any condition thereof.
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.
Made under this section, or naming it (0)
none
Cited by (1)
Section 12, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GED], 17 July 1972, Band A. "section 13".
Not held (0)
none
Duties published under this section (0)
none