Section 33, Interest-tax Act, 1974 [S1P-595]

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 33, Interest-tax Act, 1974 [S1P-595]. Machine: S1P-595.

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.

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