Standing Order No. 2555/2013 of the Industries and Commerce Department, Government of Assam dated 16th July, 2013 on the management of a company [C17-1PS]
As at 6 September 2026. In force. No commencement recorded.
Standing Order No. 2555/2013
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 16th July, 2013
STANDING ORDER
To
All Inspectors of Income-tax,
Subject: The management of a company by principal officers 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 management of a company by principal officers.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 26AS to the Appellate Tribunal within sixty days, accompanied by a fee of five hundred rupees.
3. The Inspector of Income-tax shall ensure that books of account is dealt with as directed above, and shall report compliance to the Appellate Tribunal within sixty 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)
Made under
Recital: "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:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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