Office Memorandum No. 3631/2023/HAFWD of the Health and Family Welfare Department, Government of Assam dated 2nd October, 2023 on the distribution of dividends [C16-1NQ]
As at 7 September 2026. In force. No commencement recorded.
No. 3631/2023/HAFWD
GOVERNMENT OF ASSAM
Health and Family Welfare Department, Government of Assam
Dispur, dated the 2nd October, 2023
OFFICE MEMORANDUM
Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Health and Family Welfare Department, Government of Assam on the manner in which the distribution of dividends by payers of dividend is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 3CD to the Dispute Resolution Panel within forty-five 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 distribution of dividends is undertaken, and the Dispute Resolution Panel shall dispose of it within forty-five days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Health and Family Welfare Department, Government of Assam.
(Secretary to Government)
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