Office Memorandum No. 2576/2025/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 8th December, 2025 on the collection of tax at source [C14-DNJ]

No. 2576/2025/RADMD

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 8th December, 2025

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue and Disaster Management Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 35 to the Appellate Tribunal within twenty-one days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the collection of tax at source is undertaken, and the Appellate Tribunal shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Revenue and Disaster Management Department, Government of Assam.

(Secretary to Government)