Office Memorandum No. 290/2015/FD of the Finance Department, Government of Assam dated 4th April, 2015 on the carrying on of business or profession [C17-6AR]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 4 April 2015; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 290/2015/FD of the Finance Department, Government of Assam dated 4th April, 2015 on the carrying on of business or profession, Office Memorandum No. 290/2015/FD, 4th April, 2015 [C17-6AR]. Machine: C17-6AR.

No. 290/2015/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 4th April, 2015

OFFICE MEMORANDUM

Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the carrying on of business or profession by assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 26AS to the Appellate Tribunal within thirty days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Appellate Tribunal shall dispose of it within thirty days of its receipt.

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

(Secretary to Government)

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