Standing Order No. 4779/2024 of the Revenue Department, Government of Assam dated 6th November, 2024 on the deduction of tax at source [C16-4XK]

Standing Order No. 4779/2024

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 6th November, 2024

STANDING ORDER

To

All Income-tax Officers,

Subject: The deduction of tax at source by deductors 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 Revenue 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 10 to the Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Income-tax Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Commissioner within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue Department, Government of Assam.

(Secretary to Government)