Office Memorandum No. 2294/2025/ITD of the Information Technology Department, Government of Assam dated 19th March, 2025 on the distribution of dividends [C14-9P4]
As at 7 September 2026. In force. No commencement recorded.
No. 2294/2025/ITD
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 19th March, 2025
OFFICE MEMORANDUM
Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the distribution of dividends by payers of dividend is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 26Q to the Appellate Tribunal within forty-five 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 distribution of dividends is undertaken, and the Appellate Tribunal 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 Information Technology 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