Office Memorandum No. 4572/2009/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 3rd September, 2009 on the appearance before an income-tax authority [C16-QRZ]

No. 4572/2009/RDAPRD

GOVERNMENT OF ASSAM

Rural Development and Panchayat Raj Department, Government of Assam

Dispur, dated the 3rd September, 2009

OFFICE MEMORANDUM

Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Rural Development and Panchayat Raj Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 10 to the Appellate Tribunal within sixty 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 appearance before an income-tax authority is undertaken, and the Appellate Tribunal shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Rural Development and Panchayat Raj Department, Government of Assam.

(Secretary to Government)