Standing Order No. 4158/2012 of the Revenue and Disaster Management Department, Government of Assam dated 15th August, 2012 on the administration of a trust [C13-4WW]

Standing Order No. 4158/2012

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 15th August, 2012

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The administration of a trust by trusts 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 and Disaster Management 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 administration of a trust by trusts.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 35 to the Board within twenty-one days, accompanied by a fee of five thousand rupees.

3. The Inspector of Income-tax shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Board within twenty-one days.

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

(Secretary to Government)