Office Memorandum No. 3774/2021/HD of the Home Department, Government of Assam dated 4th March, 2021 on the representation of another person [C15-SJE]

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

Dates: made 4 March 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3774/2021/HD of the Home Department, Government of Assam dated 4th March, 2021 on the representation of another person, Office Memorandum No. 3774/2021/HD, 4th March, 2021 [C15-SJE]. Machine: C15-SJE.

No. 3774/2021/HD

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 4th March, 2021

OFFICE MEMORANDUM

Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Home Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 35 to the Dispute Resolution Panel within ninety days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the representation of another person is undertaken, and the Dispute Resolution Panel shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Home Department, Government of Assam.

(Secretary to Government)

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