Section 6, Assam Agricultural Income-tax Act, 1939 [S2D-WQ4]
As at 7 September 2026. In force from 19 May 1939.
6. Grant of licence.—(1) An application for a licence to undertake the carrying on of business or profession shall be made to the Board in Form 26AS, 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 (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 (0)
none
Cited by (3)
Section 31, Assam Agricultural Income-tax Act, 1939 [S2D-XGE], 19 May 1939, Band A. "section 6".
Section 5, Assam Agricultural Income-tax Act, 1939 [S2D-WP6], 19 May 1939, Band A. "section 6".
Rule 5, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YAK], 12 April 1941, Band A. "section 6 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-AQT. Every assessee: Obtain a licence before undertaking the carrying on of business or profession; apply in Form 26AS, fee nil rupees; Before the activity begins; licence valid three years; Form 26AS. Published by Finance Department, Government of Assam (synthetic record).