Office Memorandum No. 2535/2006/TD of the Transport Department, Government of Assam dated 22nd December, 2006 on the appearance before an income-tax authority [C16-HFC]
As at 7 September 2026. In force. No commencement recorded.
No. 2535/2006/TD
GOVERNMENT OF ASSAM
Transport Department, Government of Assam
Dispur, dated the 22nd December, 2006
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Transport Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 10 to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Director General of Income-tax 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 Transport Department, Government of Assam.
(Secretary to Government)
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