Office Memorandum No. 3531/2019/FACSD of the Food and Civil Supplies Department, Government of Assam dated 7th July, 2019 on the administration of a trust [C13-Q9N]
As at 6 September 2026. In force. No commencement recorded.
No. 3531/2019/FACSD
GOVERNMENT OF ASSAM
Food and Civil Supplies Department, Government of Assam
Dispur, dated the 7th July, 2019
OFFICE MEMORANDUM
Subject: The administration of a trust by trusts under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Food and Civil Supplies Department, Government of Assam on the manner in which the administration of a trust by trusts is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 26Q to the Commissioner within seven 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 administration of a trust is undertaken, and the Commissioner shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.
(Secretary to Government)
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