INDIA CODE

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Section 12, Direct Tax Vivad se Vishwas Act, 2020 [S29-PBH]

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 12, Direct Tax Vivad se Vishwas Act, 2020 [S29-PBH]. Machine: S29-PBH.

12. Prohibition of the payment of sums liable to deduction without licence.—No person shall undertake the payment of sums liable to deduction except under and in accordance with the conditions of a licence granted under section 13: Provided that nothing in this section shall apply to the payment of sums liable to deduction undertaken by or on behalf of the Central Government or a State Government.

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Section 12, Direct Tax Vivad se Vishwas Act, 2020 [S29-PBH]