Office Memorandum No. 2355/2018/IACD of the Industries and Commerce Department, Government of Assam dated 22nd July, 2018 on the carrying on of charitable activities [C13-M75]
As at 7 September 2026. In force. No commencement recorded.
No. 2355/2018/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 22nd July, 2018
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 Industries and Commerce 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 16 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five thousand 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 Principal Chief Commissioner 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 Industries and Commerce Department, Government of Assam.
(Secretary to Government)
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