Office Memorandum No. 4340/2017/ITD of the Information Technology Department, Government of Assam dated 1st May, 2017 on the administration of a trust [C15-EW4]
As at 7 September 2026. In force. No commencement recorded.
No. 4340/2017/ITD
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 1st May, 2017
OFFICE MEMORANDUM
Subject: The administration of a trust by trusts under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the administration of a trust by trusts is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 35 to the Appellate Tribunal within forty-five 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 administration of a trust is undertaken, and the Appellate Tribunal 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 Information Technology Department, Government of Assam.
(Secretary to Government)
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