Office Memorandum No. 2001/2010/IACD of the Industries and Commerce Department, Government of Assam dated 8th February, 2010 on the collection of tax at source [C14-W7X]
As at 6 September 2026. In force. No commencement recorded.
No. 2001/2010/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 8th February, 2010
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 10 to the Joint Commissioner within twenty-one 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 collection of tax at source is undertaken, and the Joint Commissioner shall dispose of it within twenty-one 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)
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