INDIA CODE
Type a request or start a voice turn

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Office Memorandum No. 4142/2023/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 6th October, 2023 on the payment of sums liable to deduction [C16-1RD]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 6 October 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Revenue and Disaster Management Department, Government of Assam.

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

Cite: Office Memorandum No. 4142/2023/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 6th October, 2023 on the payment of sums liable to deduction, Office Memorandum No. 4142/2023/RADMD, 6th October, 2023 [C16-1RD]. Machine: C16-1RD.

No. 4142/2023/RADMD

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 6th October, 2023

OFFICE MEMORANDUM

Subject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue and Disaster Management Department, Government of Assam on the manner in which the payment of sums liable to deduction by persons responsible for paying is to be regulated under the Assam Agricultural Income-tax Act, 1939.

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 26Q to the Board within ninety days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the payment of sums liable to deduction is undertaken, and the Board shall dispose of it within ninety days of its receipt.

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

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 4142/2023/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 6th October, 2023 on the payment of sums liable to deduction [C16-1RD]