Section 5, Interest-tax Act, 1974 [S1P-4D9]

As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].

In Interest-tax Act, 1974 [A10-Q01]. This text from 7 January 1975. 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 5, Interest-tax Act, 1974 [S1P-4D9]. Machine: S1P-4D9.

5. Prohibition of the representation of another person without licence.—No person shall undertake the representation of another person except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the representation of another person undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (0)

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Made under this section, or naming it (0)

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Cited by (1)

Section 52, Interest-tax Act, 1974 [S1P-5WA], 6 February 1974, Band A. "section 5".

Not held (0)

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Duties published under this section (0)

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