Office Memorandum No. 31/2018/ED of the Excise Department, Government of Assam dated 28th April, 2018 on the distribution of dividends [C15-HK9]

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

Dates: made 28 April 2018; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 31/2018/ED of the Excise Department, Government of Assam dated 28th April, 2018 on the distribution of dividends, Office Memorandum No. 31/2018/ED, 28th April, 2018 [C15-HK9]. Machine: C15-HK9.

No. 31/2018/ED

GOVERNMENT OF ASSAM

Excise Department, Government of Assam

Dispur, dated the 28th April, 2018

OFFICE MEMORANDUM

Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Excise Department, Government of Assam on the manner in which the distribution of dividends by payers of dividend is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 3CD to the Joint Commissioner 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 distribution of dividends is undertaken, and the Joint Commissioner 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 Excise Department, Government of Assam.

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none