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]

F. No. 15/68/1945-DEPA

Government of Assam

Finance Department

dated the 27th June, 1945

To

All Assessing Officers

Subject: Section 4 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the management of a company, regarding.

1. References have been received in the Finance Department, Government of Assam seeking clarification on the manner in which section 4 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) (hereinafter referred to as the Act) is to be applied to principal officers who undertake the management of a company at more than one place.

2. The matter has been examined. Section 4 of the Act requires every principal officer to make an application for registration to the Board within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the management of a company is undertaken, and the Board shall process each application in accordance with section 4 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)