Standing Order No. 3701/2016 of the Information Technology Department, Government of Assam dated 19th May, 2016 on the administration of a trust [C15-CGM]

Standing Order No. 3701/2016

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 19th May, 2016

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The administration of a trust by trusts 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 administration of a trust by trusts.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 10 to the Joint Commissioner within one hundred and twenty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer of the charge shall ensure that return is dealt with as directed above, and shall report compliance to the Joint Commissioner within one hundred and twenty 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)