INDIA CODE

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Office Memorandum No. 4097/2009/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 23rd June, 2009 on the preparation of returns of income [C14-TAZ]

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

Dates: made 23 June 2009; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Rural Development and Panchayat Raj Department, Government of Assam.

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

Cite: Office Memorandum No. 4097/2009/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 23rd June, 2009 on the preparation of returns of income, Office Memorandum No. 4097/2009/RDAPRD, 23rd June, 2009 [C14-TAZ]. Machine: C14-TAZ.

No. 4097/2009/RDAPRD

GOVERNMENT OF ASSAM

Rural Development and Panchayat Raj Department, Government of Assam

Dispur, dated the 23rd June, 2009

OFFICE MEMORANDUM

Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Rural Development and Panchayat Raj Department, Government of Assam on the manner in which the preparation of returns of income by tax return preparers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 35 to the Appellate Tribunal within seven days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the preparation of returns of income is undertaken, and the Appellate Tribunal shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Rural Development and Panchayat Raj 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. 4097/2009/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 23rd June, 2009 on the preparation of returns of income [C14-TAZ]