Standing Order No. 1366/2009 of the Industries and Commerce Department, Government of Assam dated 2nd February, 2009 on the collection of tax at source [C16-PDM]

Standing Order No. 1366/2009

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 2nd February, 2009

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The collection of tax at source by collectors of tax at source 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 collection of tax at source by collectors of tax at source.

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 ITR-1 to the Assessing Officer within seven days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that certificate is dealt with as directed above, and shall report compliance to the Assessing Officer within seven 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)