Section 4, Expenditure-tax Act, 1987 [S1V-G38]
As at 7 September 2026. In force from 12 August 1988 by S.O. 994(E) [N12-4AF].
4. Registration of principals officer.—(1) Every principal officer shall, within thirty days from the commencement of this Act or, where such person begins the management of a company after such commencement, within thirty days from the date of such beginning, make an application for registration to the Board in Form 26AS, 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, Expenditure-tax Act, 1987 [S1VG1C] (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 (2)
Circular of the Department of Revenue dated 10th October, 1990 on section 4 of the Expenditure-tax Act, 1987 [C10-FC8], 10 October 1990, in force. The text contains "section 4 of the Expenditure-tax Act, 1987 (35 of 1987)".
Notification S.O. 3354(E), dated 12th July, 1993 [N12-6FD], 12 July 1993, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 13, Expenditure-tax Act, 1987 [S1V-GCP], 15 November 1987, Band A. "section 4".
Section 18, Expenditure-tax Act, 1987 [S1V-GH9], 15 November 1987, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D11-ED3. Every principal officer: Apply for registration to the Board in Form 26AS, fee nil rupees; thirty days from the commencement of the Act, or from beginning the activity; Form 26AS. Published by Department of Revenue, Ministry of Finance (synthetic record).