Office Memorandum No. 4535/2022/SWD of the Social Welfare Department, Government of Assam dated 12th June, 2022 on the appearance before an income-tax authority [C14-01E]
As at 7 September 2026. In force. No commencement recorded.
No. 4535/2022/SWD
GOVERNMENT OF ASSAM
Social Welfare Department, Government of Assam
Dispur, dated the 12th June, 2022
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Social Welfare Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 15G to the Board within fifteen days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Board shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Social Welfare Department, Government of Assam.
(Secretary to Government)
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