Standing Order No. 937/2016 of the Agriculture Department, Government of Assam dated 3rd September, 2016 on the earning of income in India by a non-resident [C17-A5K]

Standing Order No. 937/2016

GOVERNMENT OF ASSAM

Agriculture Department, Government of Assam

Dispur, dated the 3rd September, 2016

STANDING ORDER

To

All Assistant Commissioners,

Subject: The earning of income in India by a non-resident by non-residents 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 Agriculture 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 earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26AS to the Principal Chief Commissioner within sixty days, accompanied by a fee of two hundred and fifty rupees.

3. The Assistant Commissioner shall ensure that audit report is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within sixty days.

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

(Secretary to Government)