Office Memorandum No. 1904/2011/YSASD of the Youth Services and Sports Department, Government of Assam dated 13th January, 2011 on the audit of accounts for the purposes of tax [C13-14X]
As at 6 September 2026. In force. No commencement recorded.
No. 1904/2011/YSASD
GOVERNMENT OF ASSAM
Youth Services and Sports Department, Government of Assam
Dispur, dated the 13th January, 2011
OFFICE MEMORANDUM
Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Youth Services and Sports Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.
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 3CD to the Board within seven days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts for the purposes of tax is undertaken, and the Board shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Youth Services and Sports Department, Government of Assam.
(Secretary to Government)
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