Office Memorandum No. 2941/2013/GAD of the General Administration Department, Government of Assam dated 18th September, 2013 on the earning of income in India by a non-resident [C13-7KE]

No. 2941/2013/GAD

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 18th September, 2013

OFFICE MEMORANDUM

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the General Administration Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26Q to the Appellate Tribunal within sixty days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Appellate Tribunal shall dispose of it within sixty days of its receipt.

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

(Secretary to Government)