Office Memorandum No. 4089/2025/CTD of the Commercial Taxes Department, Government of Assam dated 22nd February, 2025 on the administration of a trust [C14-9DQ]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 22 February 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Commercial Taxes Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 4089/2025/CTD of the Commercial Taxes Department, Government of Assam dated 22nd February, 2025 on the administration of a trust, Office Memorandum No. 4089/2025/CTD, 22nd February, 2025 [C14-9DQ]. Machine: C14-9DQ.

No. 4089/2025/CTD

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 22nd February, 2025

OFFICE MEMORANDUM

Subject: The administration of a trust by trusts under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Assam on the manner in which the administration of a trust by trusts is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 26AS to the Board within forty-five days, accompanied by a fee of two hundred and fifty rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the administration of a trust is undertaken, and the Board shall dispose of it within forty-five days of its receipt.

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

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none