Office Memorandum No. 1270/2025/AD of the Agriculture Department, Government of Assam dated 5th November, 2025 on the audit of accounts for the purposes of tax [C14-CGW]
As at 6 September 2026. In force. No commencement recorded.
No. 1270/2025/AD
GOVERNMENT OF ASSAM
Agriculture Department, Government of Assam
Dispur, dated the 5th November, 2025
OFFICE MEMORANDUM
Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Agriculture Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 35 to the Dispute Resolution Panel within seven days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts for the purposes of tax is undertaken, and the Dispute Resolution Panel shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Agriculture Department, Government of Assam.
(Secretary to Government)
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