INDIA CODE

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Office Memorandum No. 596/2020/RD of the Revenue Department, Government of Assam dated 13th October, 2020 on the audit of accounts for the purposes of tax [C13-TJQ]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 13 October 2020; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 596/2020/RD of the Revenue Department, Government of Assam dated 13th October, 2020 on the audit of accounts for the purposes of tax, Office Memorandum No. 596/2020/RD, 13th October, 2020 [C13-TJQ]. Machine: C13-TJQ.

No. 596/2020/RD

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 13th October, 2020

OFFICE MEMORANDUM

Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 10 to the Assessing Officer within seven 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 audit of accounts for the purposes of tax is undertaken, and the Assessing Officer 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 Revenue 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. 596/2020/RD of the Revenue Department, Government of Assam dated 13th October, 2020 on the audit of accounts for the purposes of tax [C13-TJQ]