Standing Order No. 4712/2022 of the Home Department, Government of Assam dated 15th January, 2022 on the management of a company [C12-1W0]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 4712/2022
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 15th January, 2022
STANDING ORDER
To
All Assessing Officers,
Subject: The management of a company by principal officers 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 Home 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 management of a company by principal officers.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 26AS to the Board within thirty days, accompanied by a fee of one hundred rupees.
3. The Assessing Officer shall ensure that assessment is dealt with as directed above, and shall report compliance to the Board within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home 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 Home 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.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none