INDIA CODE

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Office Memorandum No. 843/2018/LD of the Law Department, Government of Assam dated 26th March, 2018 on the payment of sums liable to deduction [C13-KA3]

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

Dates: made 26 March 2018; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Law Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 843/2018/LD of the Law Department, Government of Assam dated 26th March, 2018 on the payment of sums liable to deduction, Office Memorandum No. 843/2018/LD, 26th March, 2018 [C13-KA3]. Machine: C13-KA3.

No. 843/2018/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 26th March, 2018

OFFICE MEMORANDUM

Subject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the payment of sums liable to deduction by persons responsible for paying is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 3CD to the Director General of Income-tax 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 payment of sums liable to deduction is undertaken, and the Director General of Income-tax 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 Law 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

Office Memorandum No. 843/2018/LD of the Law Department, Government of Assam dated 26th March, 2018 on the payment of sums liable to deduction [C13-KA3]