Office Memorandum No. 4217/2006/ED of the Education Department, Government of Assam dated 22nd May, 2006 on the distribution of dividends [C16-GDC]
As at 7 September 2026. In force. No commencement recorded.
No. 4217/2006/ED
GOVERNMENT OF ASSAM
Education Department, Government of Assam
Dispur, dated the 22nd May, 2006
OFFICE MEMORANDUM
Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Education Department, Government of Assam on the manner in which the distribution of dividends by payers of dividend is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 26Q to the Commissioner within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the distribution of dividends is undertaken, and the Commissioner shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Education Department, Government of Assam.
(Secretary to Government)
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