Office Memorandum No. 2995/2017/TD of the Transport Department, Government of Assam dated 16th February, 2017 on the deduction of tax at source [C13-GD1]
As at 6 September 2026. In force. No commencement recorded.
No. 2995/2017/TD
GOVERNMENT OF ASSAM
Transport Department, Government of Assam
Dispur, dated the 16th February, 2017
OFFICE MEMORANDUM
Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Transport Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 16 to the Director General of Income-tax within thirty days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the deduction of tax at source is undertaken, and the Director General of Income-tax shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Transport Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none