Section 4, Direct Tax Vivad se Vishwas Act, 2020 [S29-P31]
As at 7 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].
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, Direct Tax Vivad se Vishwas Act, 2020 [S29P15] (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 (1)
Notification S.O. 2234(E), dated 25th October, 2022 [N12-MS6], 25 October 2022, in force. The text contains "section 4 of the said Act".
Cited by (3)
Section 26, Direct Tax Vivad se Vishwas Act, 2020 [S29-PSG], 7 February 2020, Band A. "section 4".
Section 31, Direct Tax Vivad se Vishwas Act, 2020 [S29-PYY], 7 February 2020, Band A. "section 4".
Rule 3, Direct Tax Vivad se Vishwas Act Rules, 2020 [S2A-3XY], 9 October 2020, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-4RS. 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).