Office Memorandum No. 322/2017/RD of the Revenue Department, Government of Assam dated 26th June, 2017 on the carrying on of charitable activities [C17-BW0]
As at 7 September 2026. In force. No commencement recorded.
No. 322/2017/RD
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 26th June, 2017
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 35 to the Assessing Officer within sixty days, accompanied by a fee of five 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 charitable activities is undertaken, and the Assessing Officer shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Revenue Department, Government of Assam.
(Secretary to Government)
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