Standing Order No. 105/2020 of the Commercial Taxes Department, Government of Assam dated 2nd January, 2020 on the deduction of tax at source [C15-P94]

Standing Order No. 105/2020

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 2nd January, 2020

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The deduction of tax at source by deductors 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 Commercial Taxes 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 3CD to the Commissioner within fifteen days, accompanied by a fee of two hundred and fifty rupees.

3. The Assessing Officer of the charge shall ensure that refund is dealt with as directed above, and shall report compliance to the Commissioner within fifteen days.

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

(Secretary to Government)