Office Memorandum No. 2076/2014/FACSD of the Food and Civil Supplies Department, Government of Assam dated 15th May, 2014 on the preparation of returns of income [C15-7HZ]
As at 7 September 2026. In force. No commencement recorded.
No. 2076/2014/FACSD
GOVERNMENT OF ASSAM
Food and Civil Supplies Department, Government of Assam
Dispur, dated the 15th May, 2014
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 Food and Civil Supplies 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 10 to the Director General of Income-tax within thirty 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 preparation of returns of income is undertaken, and the Director General of Income-tax shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.
(Secretary to Government)
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