Office Memorandum No. 3325/2019/HD of the Housing Department, Government of Assam dated 7th May, 2019 on the electronic filing of returns [C13-PRP]
As at 7 September 2026. In force. No commencement recorded.
No. 3325/2019/HD
GOVERNMENT OF ASSAM
Housing Department, Government of Assam
Dispur, dated the 7th May, 2019
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 Housing 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 15G to the Joint Commissioner within ninety days, accompanied by a fee of one hundred 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 Joint Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Housing Department, Government of Assam.
(Secretary to Government)
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