Standing Order No. 4017/2021 of the Transport Department, Government of Assam dated 15th July, 2021 on the electronic filing of returns [C13-X0A]

Standing Order No. 4017/2021

GOVERNMENT OF ASSAM

Transport Department, Government of Assam

Dispur, dated the 15th July, 2021

STANDING ORDER

To

All Assessing Officers,

Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Transport Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the electronic filing of returns by e-return intermediaries.

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 Board within sixty days, accompanied by a fee of five hundred rupees.

3. The Assessing Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Board within sixty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Transport Department, Government of Assam.

(Secretary to Government)