Standing Order No. 3265/2024 of the Law Department, Government of Assam dated 19th April, 2024 on the earning of income in India by a non-resident [C14-62G]

Standing Order No. 3265/2024

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 19th April, 2024

STANDING ORDER

To

All Valuation Officers,

Subject: The earning of income in India by a non-resident by non-residents 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 Law 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 earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26AS to the Principal Chief Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Valuation Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within thirty days.

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

(Secretary to Government)