Section 18, Direct Tax Vivad se Vishwas Act, 2020 [S29-PH0]
As at 6 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].
18. Registration of deductors.—(1) Every deductor shall, within ninety days from the commencement of this Act or, where such person begins the deduction of tax at source after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form 16, 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 deductor shall carry on the deduction of tax at source unless registered under this section.
Defined terms in this text (2)
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.
tax: Section 2, Direct Tax Vivad se Vishwas Act, 2020 [S29P15] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: 3 more definitions.
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