Office Memorandum No. 632/2026/CTD of the Commercial Taxes Department, Government of Assam dated 26th July, 2026 on the audit of accounts for the purposes of tax [C16-EQA]
As at 7 September 2026. In force. No commencement recorded.
No. 632/2026/CTD
GOVERNMENT OF ASSAM
Commercial Taxes Department, Government of Assam
Dispur, dated the 26th July, 2026
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 Commercial Taxes 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 3CD to the Joint Commissioner within ninety days, accompanied by a fee of one thousand 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 Joint Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Assam.
(Secretary to Government)
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