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Section 5, Expenditure-tax Act, 1987 [S1V-G46]

As at 7 September 2026. In force from 12 August 1988 by S.O. 994(E) [N12-4AF].

In Expenditure-tax Act, 1987 [A10-Z04]. This text from 12 August 1988. 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 5, Expenditure-tax Act, 1987 [S1V-G46]. Machine: S1V-G46.

5. Prohibition of the representation of another person without licence.—No person shall undertake the representation of another person except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the representation of another person undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (0)

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Made under this section, or naming it (0)

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Cited by (1)

Section 13, Expenditure-tax Act, 1987 [S1V-GCP], 15 November 1987, Band A. "section 5".

Not held (0)

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Duties published under this section (0)

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Section 5, Expenditure-tax Act, 1987 [S1V-G46]