Office Memorandum No. 4473/2025/SWD of the Social Welfare Department, Government of Assam dated 15th November, 2025 on the audit of accounts for the purposes of tax [C16-9PM]

No. 4473/2025/SWD

GOVERNMENT OF ASSAM

Social Welfare Department, Government of Assam

Dispur, dated the 15th November, 2025

OFFICE MEMORANDUM

Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Social Welfare Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 15G to the Director General of Income-tax within thirty days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts for the purposes of tax is undertaken, and the Director General of Income-tax 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 Social Welfare Department, Government of Assam.

(Secretary to Government)