Section 26, Interest-tax Act, 1974 [S1P-52K]
As at 6 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].
26. Prohibition of the carrying on of business or profession without licence.—No person shall undertake the carrying on of business or profession except under and in accordance with the conditions of a licence granted under section 27: Provided that nothing in this section shall apply to the carrying on of business or profession undertaken by or on behalf of the Central Government or a State Government.
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