Office Memorandum No. 3048/2023/FD of the Finance Department, Government of Assam dated 27th March, 2023 on the collection of tax at source [C16-06G]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 27 March 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3048/2023/FD of the Finance Department, Government of Assam dated 27th March, 2023 on the collection of tax at source, Office Memorandum No. 3048/2023/FD, 27th March, 2023 [C16-06G]. Machine: C16-06G.

No. 3048/2023/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 27th March, 2023

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 35 to the Board within twenty-one days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the collection of tax at source is undertaken, and the Board shall dispose of it within twenty-one days of its receipt.

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

(Secretary to Government)

Made under

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