Standing Order No. 3741/2007 of the Industries and Commerce Department, Government of Assam dated 25th February, 2007 on the deduction of tax at source [C16-HXD]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 3741/2007
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 25th February, 2007
STANDING ORDER
To
All Assessing Officers,
Subject: The deduction of tax at source by deductors 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 Industries and Commerce 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 deduction of tax at source by deductors.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form ITR-1 to the Joint Commissioner within forty-five days, accompanied by a fee of two hundred and fifty rupees.
3. The Assessing Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Joint Commissioner within forty-five days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce 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 Industries and Commerce 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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