Section 4, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YNT]

As at 6 September 2026. In force from 25 April 2015 by S.O. 582(E) [N12-GSP].

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [A11-J4N]. This text from 25 April 2015. 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 4, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YNT]. Machine: S26-YNT.

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, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26YKP] (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)

Notification S.O. 434(E), dated 11th December, 2017 [N12-J53], 11 December 2017, in force. The text contains "section 4 of the said Act".

Notification S.O. 333(E), dated 11th June, 2015 [N12-GWW], 11 June 2015, in force. The text contains "section 4 of the said Act".

Cited by (3)

Section 28, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZDB], 13 January 2015, Band A. "section 4".

Section 33, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZJG], 13 January 2015, Band A. "section 4".

Rule 3, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MXF], 10 June 2016, Band A. "sub-section (1) of section 4 of the Act".

Not held (0)

none

Duties published under this section (1)

D11-ZR2. 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).