Office Memorandum No. 4377/2024/AD of the Agriculture Department, Government of Assam dated 21st October, 2024 on the deduction of tax at source [C16-4SV]

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

Dates: made 21 October 2024; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 4377/2024/AD of the Agriculture Department, Government of Assam dated 21st October, 2024 on the deduction of tax at source, Office Memorandum No. 4377/2024/AD, 21st October, 2024 [C16-4SV]. Machine: C16-4SV.

No. 4377/2024/AD

GOVERNMENT OF ASSAM

Agriculture Department, Government of Assam

Dispur, dated the 21st October, 2024

OFFICE MEMORANDUM

Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Agriculture Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 15G to the Joint Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the deduction 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 Agriculture Department, Government of Assam.

(Secretary to Government)

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