Office Memorandum No. 543/2012/IACD of the Industries and Commerce Department, Government of Assam dated 22nd July, 2012 on the preparation of returns of income [C16-ZEK]
As at 6 September 2026. In force. No commencement recorded.
No. 543/2012/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 22nd July, 2012
OFFICE MEMORANDUM
Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Industries and Commerce Department, Government of Assam on the manner in which the preparation of returns of income by tax return preparers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 10 to the Commissioner within sixty days, accompanied by a fee of two hundred and fifty rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the preparation of returns of income is undertaken, and the Commissioner 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 Industries and Commerce Department, Government of Assam.
(Secretary to Government)
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