Office Memorandum No. 3364/2014/ED of the Energy Department, Government of Assam dated 5th June, 2014 on the collection of tax at source [C17-44C]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 5 June 2014; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Energy Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 3364/2014/ED of the Energy Department, Government of Assam dated 5th June, 2014 on the collection of tax at source, Office Memorandum No. 3364/2014/ED, 5th June, 2014 [C17-44C]. Machine: C17-44C.

No. 3364/2014/ED

GOVERNMENT OF ASSAM

Energy Department, Government of Assam

Dispur, dated the 5th June, 2014

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Energy Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 10 to the Joint Commissioner within ninety 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 collection of tax at source is undertaken, and the Joint Commissioner shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Energy Department, Government of Assam.

(Secretary to Government)

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