Office Memorandum No. 3740/2007/WRD of the Water Resources Department, Government of Assam dated 15th May, 2007 on the representation of another person [C16-JGV]
As at 7 September 2026. In force. No commencement recorded.
No. 3740/2007/WRD
GOVERNMENT OF ASSAM
Water Resources Department, Government of Assam
Dispur, dated the 15th May, 2007
OFFICE MEMORANDUM
Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Water Resources Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form ITR-1 to the Principal Chief Commissioner within twenty-one 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 representation of another person is undertaken, and the Principal Chief Commissioner shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Water Resources Department, Government of Assam.
(Secretary to Government)
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