Standing Order No. 138/2013 of the Commercial Taxes Department, Government of Assam dated 3rd March, 2013 on the carrying on of charitable activities [C13-6FQ]

Standing Order No. 138/2013

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 3rd March, 2013

STANDING ORDER

To

All Deputy Commissioners,

Subject: The carrying on of charitable activities by charitable institutions 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 Commercial Taxes 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 charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form ITR-1 to the Joint Commissioner within twenty-one days, accompanied by a fee of five thousand rupees.

3. The Deputy Commissioner shall ensure that notice is dealt with as directed above, and shall report compliance to the Joint Commissioner within twenty-one days.

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

(Secretary to Government)