Standing Order No. 2830/2006 of the Youth Services and Sports Department, Government of Assam dated 16th July, 2006 on the distribution of dividends [C14-KCJ]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 2830/2006
GOVERNMENT OF ASSAM
Youth Services and Sports Department, Government of Assam
Dispur, dated the 16th July, 2006
STANDING ORDER
To
All Valuation Officers,
Subject: The distribution of dividends by payers of dividend 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 Youth Services and Sports 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 distribution of dividends by payers of dividend.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 26AS to the Director General of Income-tax within fifteen days, accompanied by a fee of one thousand rupees.
3. The Valuation Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Director General of Income-tax within fifteen days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Youth Services and Sports 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 Youth Services and Sports 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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