Office Memorandum No. 1884/2007/ED of the Excise Department, Government of Assam dated 8th February, 2007 on the collection of tax at source [C16-HS5]
As at 7 September 2026. In force. No commencement recorded.
No. 1884/2007/ED
GOVERNMENT OF ASSAM
Excise Department, Government of Assam
Dispur, dated the 8th February, 2007
OFFICE MEMORANDUM
Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Excise Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 3CD to the Dispute Resolution Panel within fifteen 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 collection of tax at source is undertaken, and the Dispute Resolution Panel shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Excise Department, Government of Assam.
(Secretary to Government)
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