Standing Order No. 637/2018 of the Tourism Department, Government of Assam dated 4th October, 2018 on the carrying on of business or profession [C15-K26]

Standing Order No. 637/2018

GOVERNMENT OF ASSAM

Tourism Department, Government of Assam

Dispur, dated the 4th October, 2018

STANDING ORDER

To

All Income-tax Officers,

Subject: The carrying on of business or profession by assessees 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 Tourism 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 carrying on of business or profession by assessees.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 35 to the Joint Commissioner within fifteen days, accompanied by a fee of five thousand rupees.

3. The Income-tax Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Joint Commissioner within fifteen days.

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

(Secretary to Government)