Circular of the Finance Department, Government of Assam dated 8th December, 1944 on section 7 of the Assam Agricultural Income-tax Act, 1939 [C10-KCQ]

F. No. 18/28/1944-DEPA

Government of Assam

Finance Department

dated the 8th December, 1944

To

All Assessing Officers

Subject: Section 7 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the payment of sums liable to deduction, regarding.

1. References have been received in the Finance Department, Government of Assam seeking clarification on the manner in which section 7 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) (hereinafter referred to as the Act) is to be applied to persons responsible for paying who undertake the payment of sums liable to deduction at more than one place.

2. The matter has been examined. Section 7 of the Act requires every person responsible for paying to maintain the records and registers prescribed and to furnish the return within the period stated in that section.

3. It is, accordingly, clarified that separate records shall be maintained in respect of each place at which the payment of sums liable to deduction is undertaken, and a single return covering all such places shall be furnished in accordance with section 7 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Finance Department, Government of Assam.

(Under Secretary to the Government of Assam)