Office Memorandum No. 1415/2010/LD of the Law Department, Government of Assam dated 28th October, 2010 on the valuation of assets for the purposes of tax [C14-Y8B]
As at 6 September 2026. In force. No commencement recorded.
No. 1415/2010/LD
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 28th October, 2010
OFFICE MEMORANDUM
Subject: The valuation of assets for the purposes of tax by registered valuers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the valuation of assets for the purposes of tax by registered valuers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 3CD to the Commissioner within sixty days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the valuation of assets for the purposes of tax is undertaken, and the Commissioner shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Assam.
(Secretary to Government)
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