Office Memorandum No. 1668/2014/PD of the Ports Department, Government of Assam dated 25th October, 2014 on the earning of income in India by a non-resident [C15-8TG]
As at 7 September 2026. In force. No commencement recorded.
No. 1668/2014/PD
GOVERNMENT OF ASSAM
Ports Department, Government of Assam
Dispur, dated the 25th October, 2014
OFFICE MEMORANDUM
Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Ports Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 35 to the Dispute Resolution Panel within forty-five days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Dispute Resolution Panel shall dispose of it within forty-five days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Ports Department, Government of Assam.
(Secretary to Government)
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