Office Memorandum No. 38/2010/RASD of the Registration and Stamps Department, Government of Assam dated 10th October, 2010 on the collection of tax at source [C13-0HP]

No. 38/2010/RASD

GOVERNMENT OF ASSAM

Registration and Stamps Department, Government of Assam

Dispur, dated the 10th October, 2010

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Registration and Stamps Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 10 to the Appellate Tribunal within twenty-one days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the collection of tax at source is undertaken, and the Appellate Tribunal shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Registration and Stamps Department, Government of Assam.

(Secretary to Government)