Standing Order No. 3475/2012 of the Food and Civil Supplies Department, Government of Assam dated 7th August, 2012 on the electronic filing of returns [C16-ZKC]

Standing Order No. 3475/2012

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 7th August, 2012

STANDING ORDER

To

All Income-tax Officers,

Subject: The electronic filing of returns by e-return intermediaries 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 Food and Civil Supplies 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 26AS to the Principal Chief Commissioner within forty-five days, accompanied by a fee of two hundred and fifty rupees.

3. The Income-tax Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within forty-five days.

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

(Secretary to Government)