Standing Order No. 1674/2013 of the Information Technology Department, Government of Assam dated 27th March, 2013 on the carrying on of charitable activities [C13-6KA]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 1674/2013
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 27th March, 2013
STANDING ORDER
To
All Income-tax Officers,
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 Information Technology 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 10 to the Principal Chief Commissioner within ninety days, accompanied by a fee of two hundred and fifty rupees.
3. The Income-tax Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within ninety days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Information Technology Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Information Technology Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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