Section 4, Interest-tax Act, 1974 [S1P-4CB]
As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].
4. Registration of principals officer.—(1) Every principal officer shall, within thirty days from the commencement of this Act or, where such person begins the management of a company 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 principal officer shall carry on the management of a company unless registered under this section.
Defined terms in this text (1)
Board: Section 2, Interest-tax Act, 1974 [S1P4A7] (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 (4)
Circular of the Department of Revenue dated 17th September, 1977 on section 4 of the Interest-tax Act, 1974 [C10-E3J], 17 September 1977, in force. The text contains "section 4 of the Interest-tax Act, 1974 (45 of 1974)".
Notification S.O. 3115(E), dated 25th July, 1976 [N11-YDY], 25 July 1976, in force. The text contains "section 4 of the said Act".
Notification S.O. 733(E), dated 21st September, 1980 [N12-0P2], 21 September 1980, in force. The text contains "section 4 of the said Act".
Notification S.O. 2573(E), dated 4th August, 1981 [N12-155], 4 August 1981, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 52, Interest-tax Act, 1974 [S1P-5WA], 6 February 1974, Band A. "section 4".
Section 57, Interest-tax Act, 1974 [S1P-61S], 6 February 1974, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D11-5C8. Every principal officer: Apply for registration to the Board in Form 26AS, fee nil rupees; thirty days from the commencement of the Act, or from beginning the activity; Form 26AS. Published by Department of Revenue, Ministry of Finance (synthetic record).