Section 11, Interest-tax Act, 1974 [S1P-4KG]
As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].
11. Registration of assessees.—(1) Every assessee shall, within sixty days from the commencement of this Act or, where such person begins the carrying on of business or profession after such commencement, within sixty days from the date of such beginning, make an application for registration to the Board in Form ITR-1, 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 assessee shall carry on the carrying on of business or profession unless registered under this section.
Defined terms in this text (2)
assessee: Section 2, Interest-tax Act, 1974 [S1P4A7] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act
assessee: 9 more definitions.
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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