Standing Order No. 2000/2021 of the Law Department, Government of Assam dated 27th December, 2021 on the preparation of returns of income [C15-WF5]

Standing Order No. 2000/2021

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 27th December, 2021

STANDING ORDER

To

All Deputy Commissioners,

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 Law 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 26AS to the Appellate Tribunal within seven days, accompanied by a fee of two hundred and fifty rupees.

3. The Deputy Commissioner shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Appellate Tribunal within seven days.

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

(Secretary to Government)