Standing Order No. 4895/2016 of the Revenue and Disaster Management Department, Government of Assam dated 12th April, 2016 on the audit of accounts for the purposes of tax [C17-997]

Standing Order No. 4895/2016

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 12th April, 2016

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The audit of accounts for the purposes of tax by accountants 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 Revenue and Disaster Management 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form ITR-1 to the Dispute Resolution Panel within sixty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer of the charge shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within sixty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue and Disaster Management Department, Government of Assam.

(Secretary to Government)