Standing Order No. 1822/2012 of the Environment Department, Government of Assam dated 1st July, 2012 on the preparation of returns of income [C16-Z8Z]

Standing Order No. 1822/2012

GOVERNMENT OF ASSAM

Environment Department, Government of Assam

Dispur, dated the 1st July, 2012

STANDING ORDER

To

All Assessing Officers,

Subject: The preparation of returns of income by tax return preparers 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 Environment 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 15G to the Principal Chief Commissioner within sixty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within sixty days.

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

(Secretary to Government)