Standing Order No. 2205/2017 of the Registration and Stamps Department, Government of Assam dated 27th October, 2017 on the appearance before an income-tax authority [C15-G0E]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 27 October 2017; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Registration and Stamps Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 2205/2017 of the Registration and Stamps Department, Government of Assam dated 27th October, 2017 on the appearance before an income-tax authority, Standing Order No. 2205/2017, 27th October, 2017 [C15-G0E]. Machine: C15-G0E.

Standing Order No. 2205/2017

GOVERNMENT OF ASSAM

Registration and Stamps Department, Government of Assam

Dispur, dated the 27th October, 2017

STANDING ORDER

All Inspectors of Income-tax,

Subject: The appearance before an income-tax authority by authorised representatives 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 Registration and Stamps 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 35 to the Assessing Officer within forty-five days, accompanied by a fee of one hundred rupees.

3. The Inspector of Income-tax shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Assessing Officer within forty-five days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Registration and Stamps Department, Government of Assam.

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Registration and Stamps Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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