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.

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