Section 12, Assam Agricultural Income-tax Act, 1939 [S2D-WXG]

As at 7 September 2026. In force from 19 May 1939.

In Assam Agricultural Income-tax Act, 1939 [A11-XBJ]. This text from 19 May 1939. 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, Assam Agricultural Income-tax Act, 1939 [S2D-WXG]. Machine: S2D-WXG.

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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