Office Memorandum No. 3077/2017/ITD of the Information Technology Department, Government of Assam dated 18th September, 2017 on the preparation of returns of income [C13-J4V]

No. 3077/2017/ITD

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 18th September, 2017

OFFICE MEMORANDUM

Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the preparation of returns of income by tax return preparers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 16 to the Assessing Officer within twenty-one 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 preparation of returns of income is undertaken, and the Assessing Officer shall dispose of it within twenty-one days of its receipt.

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

(Secretary to Government)