Standing Order No. 2933/2026 of the Finance Department, Government of Assam dated 1st June, 2026 on the deduction of tax at source [C12-KW2]

Standing Order No. 2933/2026

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 1st June, 2026

STANDING ORDER

To

All Assessing Officers,

Subject: The deduction of tax at source by deductors 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 Finance 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 16 to the Assessing Officer within thirty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Assessing Officer within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Finance Department, Government of Assam.

(Secretary to Government)