INDIA CODE
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Office Memorandum No. 1193/2021/FD of the Finance Department, Government of Assam dated 8th December, 2021 on the payment of sums liable to deduction [C13-Y30]

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

Dates: made 8 December 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 1193/2021/FD of the Finance Department, Government of Assam dated 8th December, 2021 on the payment of sums liable to deduction, Office Memorandum No. 1193/2021/FD, 8th December, 2021 [C13-Y30]. Machine: C13-Y30.

No. 1193/2021/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 8th December, 2021

OFFICE MEMORANDUM

Subject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the payment of sums liable to deduction by persons responsible for paying is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 26Q to the Appellate Tribunal within one hundred and twenty 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 payment of sums liable to deduction is undertaken, and the Appellate Tribunal shall dispose of it within one hundred and twenty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance 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. 1193/2021/FD of the Finance Department, Government of Assam dated 8th December, 2021 on the payment of sums liable to deduction [C13-Y30]