INDIA CODE

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Office Memorandum No. 2260/2007/IACD of the Industries and Commerce Department, Government of Assam dated 11th February, 2007 on the collection of tax at source [C14-MT7]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 11 February 2007; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Industries and Commerce Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 2260/2007/IACD of the Industries and Commerce Department, Government of Assam dated 11th February, 2007 on the collection of tax at source, Office Memorandum No. 2260/2007/IACD, 11th February, 2007 [C14-MT7]. Machine: C14-MT7.

No. 2260/2007/IACD

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 11th February, 2007

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 Industries and Commerce 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 ITR-1 to the Assessing Officer within forty-five days, accompanied by a fee of five hundred 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 Assessing Officer shall dispose of it within forty-five days of its receipt.

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

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 2260/2007/IACD of the Industries and Commerce Department, Government of Assam dated 11th February, 2007 on the collection of tax at source [C14-MT7]