Office Memorandum No. 178/2009/LD of the Law Department, Government of Assam dated 18th January, 2009 on the deduction of tax at source [C10-XKH]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 18 January 2009; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Law Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 178/2009/LD of the Law Department, Government of Assam dated 18th January, 2009 on the deduction of tax at source, Office Memorandum No. 178/2009/LD, 18th January, 2009 [C10-XKH]. Machine: C10-XKH.

No. 178/2009/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 18th January, 2009

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 Law 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 Assessing Officer within sixty 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 Assessing Officer shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Assam.

(Secretary to Government)

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