Standing Order No. 3186/2009 of the Industries and Commerce Department, Government of Assam dated 28th September, 2009 on the deduction of tax at source [C10-Z98]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 28 September 2009; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 3186/2009 of the Industries and Commerce Department, Government of Assam dated 28th September, 2009 on the deduction of tax at source, Standing Order No. 3186/2009, 28th September, 2009 [C10-Z98]. Machine: C10-Z98.

Standing Order No. 3186/2009

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 28th September, 2009

STANDING ORDER

All Assessing Officers,

Subject: The deduction of tax at source by deductors 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 Industries and Commerce 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 deduction of tax at source by deductors.

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 Board within ninety days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Board within ninety days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce 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 Industries and Commerce 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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