Standing Order No. 2526/2006 of the Revenue Department, Government of Assam dated 12th December, 2006 on the preparation of returns of income [C12-R1M]

Standing Order No. 2526/2006

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 12th December, 2006

STANDING ORDER

To

All Valuation Officers,

Subject: The preparation of returns of income by tax return preparers 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 Revenue 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 16 to the Principal Chief Commissioner within seven days, accompanied by a fee of five hundred rupees.

3. The Valuation Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within seven days.

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

(Secretary to Government)