Office Memorandum No. 3395/2015/YSASD of the Youth Services and Sports Department, Government of Assam dated 15th December, 2015 on the representation of another person [C15-BBV]
As at 7 September 2026. In force. No commencement recorded.
No. 3395/2015/YSASD
GOVERNMENT OF ASSAM
Youth Services and Sports Department, Government of Assam
Dispur, dated the 15th December, 2015
OFFICE MEMORANDUM
Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Youth Services and Sports Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 26Q to the Dispute Resolution Panel within twenty-one 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 representation of another person is undertaken, and the Dispute Resolution Panel 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 Youth Services and Sports Department, Government of Assam.
(Secretary to Government)
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