Office Memorandum No. 3352/2014/LD of the Labour Department, Government of Assam dated 24th August, 2014 on the payment of sums liable to deduction [C11-BXQ]
As at 7 September 2026. In force. No commencement recorded.
No. 3352/2014/LD
GOVERNMENT OF ASSAM
Labour Department, Government of Assam
Dispur, dated the 24th August, 2014
OFFICE MEMORANDUM
Subject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Labour Department, Government of Assam on the manner in which the payment of sums liable to deduction by persons responsible for paying is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 16 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 payment of sums liable to deduction 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 Labour Department, Government of Assam.
(Secretary to Government)
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