Standing Order No. 638/2025 of the General Administration Department, Government of Assam dated 22nd December, 2025 on the appearance before an income-tax authority [C14-E0H]

Standing Order No. 638/2025

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 22nd December, 2025

STANDING ORDER

To

All Deputy Commissioners,

Subject: The appearance before an income-tax authority by authorised representatives 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 General Administration 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 15G to the Dispute Resolution Panel within ninety days, accompanied by a fee of five thousand rupees.

3. The Deputy Commissioner shall ensure that refund is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within ninety days.

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

(Secretary to Government)