Section 5, Direct Tax Vivad se Vishwas Act, 2020 [S29-P4F]

As at 7 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].

In Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]. This text from 9 October 2020. 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, Direct Tax Vivad se Vishwas Act, 2020 [S29-P4F]. Machine: S29-P4F.

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 (2)

Section 2, Direct Tax Vivad se Vishwas Act, 2020 [S29-P15], 7 February 2020, Band A. "section 5".

Section 26, Direct Tax Vivad se Vishwas Act, 2020 [S29-PSG], 7 February 2020, Band A. "section 5".

Not held (0)

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Duties published under this section (0)

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