Standing Order No. 3176/2006 of the Industries and Commerce Department, Government of Assam dated 16th June, 2006 on the holding of assets outside India [C14-K66]
As at 6 September 2026. In force. No commencement recorded.
Standing Order No. 3176/2006
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 16th June, 2006
STANDING ORDER
To
All Deputy Commissioners,
Subject: The holding of assets outside India by person holding foreign assets 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 Industries and Commerce 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 holding of assets outside India by person holding foreign assets.
2. The matter has been examined. Every person holding foreign assets carrying on the holding of assets outside India shall make an application in Form 3CD to the Principal Chief Commissioner within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.
3. The Deputy Commissioner shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within one hundred and twenty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Industries and Commerce Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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