Source footnotes
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Code of Criminal Procedure, 1989”.आगे पढ़ें / Continue reading
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Section 1 · Short title and commencement.Section 2 · Definitions.Section 3 · Levy of Tax.Section 3-A · Levy of cessSection 3-B · OmittedSection 4 · Recovery of taxes as arrears of land revenue.Section 5 · Power to determine certain questions.Section 6 · No person to trade without a licence.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.