Standing Order No. 843/2024 of the Information Technology Department, Government of Assam dated 16th October, 2024 on the representation of another person [C14-83F]

Standing Order No. 843/2024

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 16th October, 2024

STANDING ORDER

To

All Assistant Commissioners,

Subject: The representation of another person by representative assessees 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 Information Technology 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 representation of another person by representative assessees.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 3CD to the Principal Chief Commissioner within seven days, accompanied by a fee of two hundred and fifty rupees.

3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within seven days.

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

(Secretary to Government)