Section 20, Direct Tax Vivad se Vishwas Act, 2020 [S29-PK4]
As at 6 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].
20. Grant of licence.—(1) An application for a licence to undertake the representation of another person shall be made to the Board in Form 16, accompanied by a fee of nil rupees. (2) The Board may, after making such inquiry as it thinks fit, grant the licence subject to such conditions as may be prescribed, or, for reasons to be recorded in writing, refuse to grant the licence. (3) A licence granted under this section shall be valid for a period of three years from the date of its grant and may be renewed in such manner as may be prescribed. (4) The Board may, after giving the licensee an opportunity of being heard, suspend or cancel a licence for contravention of any condition thereof.
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 (0)
none
Cited by (1)
Section 19, Direct Tax Vivad se Vishwas Act, 2020 [S29-PJ6], 7 February 2020, Band A. "section 20".
Not held (0)
none
Duties published under this section (0)
none