Office Memorandum No. 92/2014/ED of the Education Department, Government of Assam dated 20th July, 2014 on the carrying on of charitable activities [C13-9C8]
As at 6 September 2026. In force. No commencement recorded.
No. 92/2014/ED
GOVERNMENT OF ASSAM
Education Department, Government of Assam
Dispur, dated the 20th July, 2014
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Education Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 35 to the Commissioner within ninety days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of charitable activities is undertaken, and the Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Education Department, Government of Assam.
(Secretary to Government)
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