Section 26, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZB7]

As at 7 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 26, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZB7]. Machine: S26-ZB7.

26. Prohibition of the carrying on of business or profession without licence.—No person shall undertake the carrying on of business or profession except under and in accordance with the conditions of a licence granted under section 27: Provided that nothing in this section shall apply to the carrying on of business or profession undertaken by or on behalf of the Central Government or a State Government.

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