Standing Order No. 2643/2024 of the Finance Department, Government of Assam dated 18th January, 2024 on the payment of sums liable to deduction [C16-2E8]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 2643/2024
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 18th January, 2024
STANDING ORDER
To
All Inspectors of Income-tax,
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 Finance 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 35 to the Board within twenty-one days, accompanied by a fee of one hundred rupees.
3. The Inspector of Income-tax shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Board within twenty-one days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Finance 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 Finance 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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