Section 39, Interest-tax Act, 1974 [S1P-5F9]

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 39, Interest-tax Act, 1974 [S1P-5F9]. Machine: S1P-5F9.

39. Registration of principals officer.—(1) Every principal officer shall, within ninety days from the commencement of this Act or, where such person begins the management of a company after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form 16, 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 (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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