Section 4, Assam Agricultural Income-tax Act, 1939 [S2D-WN0]
As at 7 September 2026. In force from 19 May 1939.
4. Registration of principal officers.—(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 (2)
Board: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (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.
prescribed: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (1)
Circular of the Finance Department, Government of Assam dated 27th June, 1945 on section 4 of the Assam Agricultural Income-tax Act, 1939 [C10-KDN], 27 June 1945, in force. The text contains "section 4 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)".
Cited by (3)
Section 26, Assam Agricultural Income-tax Act, 1939 [S2D-XBX], 19 May 1939, Band A. "section 4".
Section 31, Assam Agricultural Income-tax Act, 1939 [S2D-XGE], 19 May 1939, Band A. "section 4".
Rule 3, Assam Agricultural Income-tax Act Rules, 1941 [S2D-Y8Q], 12 April 1941, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-APR. 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 Finance Department, Government of Assam (synthetic record).