Standing Order No. 3734/2006 of the Home Department, Government of Assam dated 7th August, 2006 on the audit of accounts for the purposes of tax [C12-Q1D]

Standing Order No. 3734/2006

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 7th August, 2006

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The audit of accounts for the purposes of tax by accountants 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 26Q to the Commissioner within seven days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that audit report is dealt with as directed above, and shall report compliance to the Commissioner within seven 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)