Standing Order No. 42/2013 of the Rural Development and Panchayat Raj Department, Government of Assam dated 20th October, 2013 on the distribution of dividends [C13-7WG]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 20 October 2013; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Rural Development and Panchayat Raj Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 42/2013 of the Rural Development and Panchayat Raj Department, Government of Assam dated 20th October, 2013 on the distribution of dividends, Standing Order No. 42/2013, 20th October, 2013 [C13-7WG]. Machine: C13-7WG.

Standing Order No. 42/2013

GOVERNMENT OF ASSAM

Rural Development and Panchayat Raj Department, Government of Assam

Dispur, dated the 20th October, 2013

STANDING ORDER

All Assessing Officers,

Subject: The distribution of dividends by payers of dividend 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 Rural Development and Panchayat Raj 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 distribution of dividends by payers of dividend.

2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 3CD to the Commissioner within ninety days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer shall ensure that books of account is dealt with as directed above, and shall report compliance to the Commissioner within ninety days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Rural Development and Panchayat Raj 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 Rural Development and Panchayat Raj 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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