Standing Order No. 531/2024 of the Energy Department, Government of Assam dated 3rd October, 2024 on the preparation of returns of income [C14-7S7]

Standing Order No. 531/2024

GOVERNMENT OF ASSAM

Energy Department, Government of Assam

Dispur, dated the 3rd October, 2024

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The preparation of returns of income by tax return preparers 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 Energy 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 26Q to the Principal Chief Commissioner within fifteen days, accompanied by a fee of five hundred rupees.

3. The Assessing Officer of the charge shall ensure that certificate is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within fifteen days.

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

(Secretary to Government)