Office Memorandum No. 2662/2008/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 8th January, 2008 on the deduction of tax at source [C10-TZN]
As at 7 September 2026. In force. No commencement recorded.
No. 2662/2008/RDAPRD
GOVERNMENT OF ASSAM
Rural Development and Panchayat Raj Department, Government of Assam
Dispur, dated the 8th January, 2008
OFFICE MEMORANDUM
Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Rural Development and Panchayat Raj Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 26AS to the Commissioner within thirty days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the deduction of tax at source is undertaken, and the Commissioner shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Rural Development and Panchayat Raj Department, Government of Assam.
(Secretary to Government)
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