Standing Order No. 1327/2009 of the Water Resources Department, Government of Assam dated 10th December, 2009 on the preparation of returns of income [C14-VQ4]

Standing Order No. 1327/2009

GOVERNMENT OF ASSAM

Water Resources Department, Government of Assam

Dispur, dated the 10th December, 2009

STANDING ORDER

To

All Valuation 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 Water Resources 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 Director General of Income-tax within thirty days, accompanied by a fee of one thousand rupees.

3. The Valuation Officer shall ensure that assessment is dealt with as directed above, and shall report compliance to the Director General of Income-tax within thirty days.

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

(Secretary to Government)