Office Memorandum No. 2202/2013/FACSD of the Food and Civil Supplies Department, Government of Assam dated 10th January, 2013 on the representation of another person [C11-7HT]
As at 6 September 2026. In force. No commencement recorded.
No. 2202/2013/FACSD
GOVERNMENT OF ASSAM
Food and Civil Supplies Department, Government of Assam
Dispur, dated the 10th January, 2013
OFFICE MEMORANDUM
Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Food and Civil Supplies Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form ITR-1 to the Commissioner within ninety 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 representation of another person is undertaken, and the Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none