Office Memorandum No. 3841/2018/HD of the Home Department, Government of Assam dated 10th November, 2018 on the electronic filing of returns [C13-N0F]
As at 7 September 2026. In force. No commencement recorded.
No. 3841/2018/HD
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 10th November, 2018
OFFICE MEMORANDUM
Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Home Department, Government of Assam on the manner in which the electronic filing of returns by e-return intermediaries is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 26AS to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the electronic filing of returns is undertaken, and the Director General of Income-tax shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Home Department, Government of Assam.
(Secretary to Government)
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