INDIA CODE

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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].

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 26, Interest-tax Act, 1974 [S1P-52K]. Machine: S1P-52K.

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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Section 26, Interest-tax Act, 1974 [S1P-52K]