INDIA CODE

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Office Memorandum No. 1211/2019/IACD of the Industries and Commerce Department, Government of Assam dated 5th August, 2019 on the electronic filing of returns [C13-QEV]

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

Dates: made 5 August 2019; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 1211/2019/IACD of the Industries and Commerce Department, Government of Assam dated 5th August, 2019 on the electronic filing of returns, Office Memorandum No. 1211/2019/IACD, 5th August, 2019 [C13-QEV]. Machine: C13-QEV.

No. 1211/2019/IACD

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 5th August, 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 Industries and Commerce 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 26Q to the Dispute Resolution Panel within forty-five 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 electronic filing of returns is undertaken, and the Dispute Resolution Panel shall dispose of it within forty-five 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)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 1211/2019/IACD of the Industries and Commerce Department, Government of Assam dated 5th August, 2019 on the electronic filing of returns [C13-QEV]