INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Office Memorandum No. 1054/2023/WRD of the Water Resources Department, Government of Assam dated 22nd April, 2023 on the carrying on of business or profession [C12-6CS]

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

Dates: made 22 April 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Water Resources Department, Government of Assam.

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

Cite: Office Memorandum No. 1054/2023/WRD of the Water Resources Department, Government of Assam dated 22nd April, 2023 on the carrying on of business or profession, Office Memorandum No. 1054/2023/WRD, 22nd April, 2023 [C12-6CS]. Machine: C12-6CS.

No. 1054/2023/WRD

GOVERNMENT OF ASSAM

Water Resources Department, Government of Assam

Dispur, dated the 22nd April, 2023

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 Water Resources 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 16 to the Board 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 carrying on of business or profession is undertaken, and the Board 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 Water Resources 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

Office Memorandum No. 1054/2023/WRD of the Water Resources Department, Government of Assam dated 22nd April, 2023 on the carrying on of business or profession [C12-6CS]