Office Memorandum No. 2612/2023/ED of the Energy Department, Government of Assam dated 4th November, 2023 on the carrying on of charitable activities [C16-20M]
As at 6 September 2026. In force. No commencement recorded.
No. 2612/2023/ED
GOVERNMENT OF ASSAM
Energy Department, Government of Assam
Dispur, dated the 4th November, 2023
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Energy Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 35 to the Commissioner within twenty-one days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of charitable activities is undertaken, and the Commissioner shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Energy Department, Government of Assam.
(Secretary to Government)
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