Standing Order No. 3856/2023 of the Home Department, Government of Assam dated 20th April, 2023 on the carrying on of charitable activities [C16-0E0]

Standing Order No. 3856/2023

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 20th April, 2023

STANDING ORDER

To

All Valuation Officers,

Subject: The carrying on of charitable activities by charitable institutions 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 Home 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 charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 15G to the Dispute Resolution Panel within sixty days, accompanied by a fee of two hundred and fifty rupees.

3. The Valuation Officer shall ensure that refund is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within sixty days.

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

(Secretary to Government)