Office Memorandum No. 2007/2024/RD of the Revenue Department, Government of Assam dated 26th December, 2024 on the representation of another person [C12-BEC]

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

Dates: made 26 December 2024; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 2007/2024/RD of the Revenue Department, Government of Assam dated 26th December, 2024 on the representation of another person, Office Memorandum No. 2007/2024/RD, 26th December, 2024 [C12-BEC]. Machine: C12-BEC.

No. 2007/2024/RD

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 26th December, 2024

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 Revenue 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 26AS to the Board within thirty 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 Board shall dispose of it within thirty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Revenue Department, Government of Assam.

(Secretary to Government)

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