Standing Order No. 1845/2022 of the Consumer Affairs Department, Government of Assam dated 23rd March, 2022 on the audit of accounts for the purposes of tax [C13-Z58]

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

Dates: made 23 March 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 1845/2022 of the Consumer Affairs Department, Government of Assam dated 23rd March, 2022 on the audit of accounts for the purposes of tax, Standing Order No. 1845/2022, 23rd March, 2022 [C13-Z58]. Machine: C13-Z58.

Standing Order No. 1845/2022

GOVERNMENT OF ASSAM

Consumer Affairs Department, Government of Assam

Dispur, dated the 23rd March, 2022

STANDING ORDER

All Assessings Officer of the charge,

Subject: The audit of accounts for the purposes of tax by accountants 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 Consumer Affairs 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 audit of accounts for the purposes of tax by accountants.

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 15G to the Board within one hundred and twenty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer of the charge shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Board within one hundred and twenty days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Consumer Affairs Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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