Standing Order No. 1787/2025 of the Revenue and Disaster Management Department, Government of Assam dated 15th June, 2025 on the deduction of tax at source [C16-7QB]

Standing Order No. 1787/2025

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 15th June, 2025

STANDING ORDER

To

All Inspectors of Income-tax,

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 and Disaster Management 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 15G to the Joint Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Inspector of Income-tax shall ensure that refund is dealt with as directed above, and shall report compliance to the Joint Commissioner within thirty days.

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

(Secretary to Government)