Office Memorandum No. 2482/2016/FD of the Finance Department, Government of Assam dated 2nd October, 2016 on the electronic filing of returns [C17-A9B]

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

Dates: made 2 October 2016; 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. 2482/2016/FD of the Finance Department, Government of Assam dated 2nd October, 2016 on the electronic filing of returns, Office Memorandum No. 2482/2016/FD, 2nd October, 2016 [C17-A9B]. Machine: C17-A9B.

No. 2482/2016/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 2nd October, 2016

OFFICE MEMORANDUM

Subject: The electronic filing of returns by e-return intermediaries 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 electronic filing of returns by e-return intermediaries is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 15G to the Commissioner within twenty-one 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 electronic filing of returns is undertaken, and the Commissioner shall dispose of it within twenty-one 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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