Standing Order No. 1188/2013 of the Information Technology Department, Government of Assam dated 6th April, 2013 on the payment of sums liable to deduction [C15-4V7]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 6 April 2013; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Information Technology Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 1188/2013 of the Information Technology Department, Government of Assam dated 6th April, 2013 on the payment of sums liable to deduction, Standing Order No. 1188/2013, 6th April, 2013 [C15-4V7]. Machine: C15-4V7.

Standing Order No. 1188/2013

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 6th April, 2013

STANDING ORDER

All Inspectors of Income-tax,

Subject: The payment of sums liable to deduction by persons responsible for paying 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 Information Technology 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 payment of sums liable to deduction by persons responsible for paying.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 16 to the Appellate Tribunal within twenty-one days, accompanied by a fee of two hundred and fifty rupees.

3. The Inspector of Income-tax shall ensure that books of account is dealt with as directed above, and shall report compliance to the Appellate Tribunal within twenty-one days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Information Technology 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 Information Technology 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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