Standing Order No. 1090/2008 of the Women and Child Development Department, Government of Assam dated 19th February, 2008 on the preparation of returns of income [C14-Q2Y]

Standing Order No. 1090/2008

GOVERNMENT OF ASSAM

Women and Child Development Department, Government of Assam

Dispur, dated the 19th February, 2008

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The preparation of returns of income by tax return preparers 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 Women and Child Development 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 16 to the Assessing Officer within forty-five days, accompanied by a fee of one hundred rupees.

3. The Tax Recovery Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Assessing Officer within forty-five days.

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

(Secretary to Government)