Standing Order No. 3974/2026 of the Home Department, Government of Assam dated 7th January, 2026 on the electronic filing of returns [C16-AC9]

Standing Order No. 3974/2026

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 7th January, 2026

STANDING ORDER

To

All Valuation Officers,

Subject: The electronic filing of returns by e-return intermediaries 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 Home 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Director General of Income-tax within forty-five days, accompanied by a fee of one hundred rupees.

3. The Valuation Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Director General of Income-tax within forty-five days.

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

(Secretary to Government)