Office Memorandum No. 3178/2023/ED of the Environment Department, Government of Assam dated 5th October, 2023 on the audit of accounts for the purposes of tax [C14-4A8]

No. 3178/2023/ED

GOVERNMENT OF ASSAM

Environment Department, Government of Assam

Dispur, dated the 5th October, 2023

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 Environment 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 16 to the Principal Chief Commissioner within ninety days, accompanied by a fee of one hundred 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 Principal Chief Commissioner shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Environment Department, Government of Assam.

(Secretary to Government)