Office Memorandum No. 4367/2010/FD of the Finance Department, Government of Assam dated 19th February, 2010 on the appearance before an income-tax authority [C12-YWK]
As at 7 September 2026. In force. No commencement recorded.
No. 4367/2010/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 19th February, 2010
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Joint Commissioner within sixty days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Joint Commissioner shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance 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