Standing Order No. 441/2023 of the General Administration Department, Government of Assam dated 16th August, 2023 on the payment of sums liable to deduction [C16-1BE]

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

Dates: made 16 August 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 441/2023 of the General Administration Department, Government of Assam dated 16th August, 2023 on the payment of sums liable to deduction, Standing Order No. 441/2023, 16th August, 2023 [C16-1BE]. Machine: C16-1BE.

Standing Order No. 441/2023

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 16th August, 2023

STANDING ORDER

All Tax Recovery Officers,

Subject: The payment of sums liable to deduction by persons responsible for paying 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 General Administration 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 payment of sums liable to deduction by persons responsible for paying.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form ITR-1 to the Board within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.

3. The Tax Recovery Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Board within one hundred and twenty days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the General Administration Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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