INDIA CODE

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Office Memorandum No. 3320/2023/MAGD of the Mines and Geology Department, Government of Assam dated 10th October, 2023 on the collection of tax at source [C16-1SF]

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

Dates: made 10 October 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3320/2023/MAGD of the Mines and Geology Department, Government of Assam dated 10th October, 2023 on the collection of tax at source, Office Memorandum No. 3320/2023/MAGD, 10th October, 2023 [C16-1SF]. Machine: C16-1SF.

No. 3320/2023/MAGD

GOVERNMENT OF ASSAM

Mines and Geology Department, Government of Assam

Dispur, dated the 10th October, 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 Mines and Geology 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 3CD to the Joint Commissioner within thirty 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 collection of tax at source is undertaken, and the Joint Commissioner shall dispose of it within thirty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Mines and Geology 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. 3320/2023/MAGD of the Mines and Geology Department, Government of Assam dated 10th October, 2023 on the collection of tax at source [C16-1SF]