Standing Order No. 2143/2008 of the Industries and Commerce Department, Government of Assam dated 28th October, 2008 on the deduction of tax at source [C14-S15]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 2143/2008
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 28th October, 2008
STANDING ORDER
To
All Income-tax Officers,
Subject: The deduction of tax at source by deductors 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 deduction of tax at source by deductors.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 3CD to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of one hundred rupees.
3. The Income-tax Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within twenty-one 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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