Standing Order No. 3950/2026 of the Food and Civil Supplies Department, Government of Assam dated 15th May, 2026 on the management of a company [C16-CWM]
As at 6 September 2026. In force. No commencement recorded.
Standing Order No. 3950/2026
GOVERNMENT OF ASSAM
Food and Civil Supplies Department, Government of Assam
Dispur, dated the 15th May, 2026
STANDING ORDER
To
All Assessings Officer of the charge,
Subject: The management of a company by principal officers 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 Food and Civil Supplies 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 management of a company by principal officers.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 15G to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of one hundred rupees.
3. The Assessing Officer of the charge shall ensure that audit report is dealt with as directed above, and shall report compliance to the Director General of Income-tax within one hundred and twenty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Food and Civil Supplies Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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