Standing Order No. 2291/2006 of the Housing Department, Government of Assam dated 27th September, 2006 on the carrying on of charitable activities [C14-KSX]

Standing Order No. 2291/2006

GOVERNMENT OF ASSAM

Housing Department, Government of Assam

Dispur, dated the 27th September, 2006

STANDING ORDER

To

All Assistant Commissioners,

Subject: The carrying on of charitable activities by charitable institutions 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 Housing 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 carrying on of charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 26Q to the Commissioner within fifteen days, accompanied by a fee of five thousand rupees.

3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Commissioner within fifteen days.

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

(Secretary to Government)