Standing Order No. 467/2008 of the Law Department, Government of Assam dated 13th September, 2008 on the appearance before an income-tax authority [C16-NCT]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 467/2008
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 13th September, 2008
STANDING ORDER
To
All Assessings Officer of the charge,
Subject: The appearance before an income-tax authority by authorised representatives 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 Law 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 appearance before an income-tax authority by authorised representatives.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 26AS to the Assessing Officer within thirty days, accompanied by a fee of two hundred and fifty rupees.
3. The Assessing Officer of the charge shall ensure that refund is dealt with as directed above, and shall report compliance to the Assessing Officer within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Law 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 Law 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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