Standing Order No. 1489/2008 of the Information Technology Department, Government of Assam dated 20th September, 2008 on the carrying on of charitable activities [C16-NFW]

Standing Order No. 1489/2008

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 20th September, 2008

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The carrying on of charitable activities by charitable institutions 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 Information Technology 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 carrying on of charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 35 to the Dispute Resolution Panel within one hundred and twenty days, accompanied by a fee of five thousand rupees.

3. The Tax Recovery Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within one hundred and twenty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Information Technology Department, Government of Assam.

(Secretary to Government)