Standing Order No. 657/2010 of the Education Department, Government of Assam dated 10th August, 2010 on the carrying on of business or profession [C12-ZXN]

Standing Order No. 657/2010

GOVERNMENT OF ASSAM

Education Department, Government of Assam

Dispur, dated the 10th August, 2010

STANDING ORDER

To

All Assistant Commissioners,

Subject: The carrying on of business or profession by assessees 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 Education 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 carrying on of business or profession by assessees.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 16 to the Commissioner within ninety days, accompanied by a fee of one thousand rupees.

3. The Assistant Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Commissioner within ninety days.

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

(Secretary to Government)