INDIA CODE
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Office Memorandum No. 3772/2017/YSASD of the Youth Services and Sports Department, Government of Assam dated 27th March, 2017 on the carrying on of business or profession [C11-JWY]

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

Dates: made 27 March 2017; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Youth Services and Sports Department, Government of Assam.

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

Cite: Office Memorandum No. 3772/2017/YSASD of the Youth Services and Sports Department, Government of Assam dated 27th March, 2017 on the carrying on of business or profession, Office Memorandum No. 3772/2017/YSASD, 27th March, 2017 [C11-JWY]. Machine: C11-JWY.

No. 3772/2017/YSASD

GOVERNMENT OF ASSAM

Youth Services and Sports Department, Government of Assam

Dispur, dated the 27th March, 2017

OFFICE MEMORANDUM

Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Youth Services and Sports Department, Government of Assam on the manner in which the carrying on of business or profession by assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

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 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 carrying on of business or profession 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 Youth Services and Sports Department, Government of Assam.

(Secretary to Government)

Made under

No enabling provision stated.

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none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 3772/2017/YSASD of the Youth Services and Sports Department, Government of Assam dated 27th March, 2017 on the carrying on of business or profession [C11-JWY]