Standing Order No. 2489/2018 of the Rural Development and Panchayat Raj Department, Government of Assam dated 17th June, 2018 on the preparation of returns of income [C15-J22]

Standing Order No. 2489/2018

GOVERNMENT OF ASSAM

Rural Development and Panchayat Raj Department, Government of Assam

Dispur, dated the 17th June, 2018

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The preparation of returns of income by tax return preparers 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 Rural Development and Panchayat Raj 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 16 to the Board within sixty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer of the charge shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Board within sixty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Rural Development and Panchayat Raj Department, Government of Assam.

(Secretary to Government)