Standing Order No. 1487/2008 of the Water Resources Department, Government of Assam dated 18th February, 2008 on the carrying on of business or profession [C10-V9R]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 1487/2008
GOVERNMENT OF ASSAM
Water Resources Department, Government of Assam
Dispur, dated the 18th February, 2008
STANDING ORDER
To
All Assessing Officers,
Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Water Resources Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:
1. References have been received seeking clarification on the manner in which section 9 applies to the carrying on of business or profession by assessees.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 26AS to the Board within sixty days, accompanied by a fee of one hundred rupees.
3. The Assessing Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Board within sixty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Water Resources Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Water Resources Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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