Standing Order No. 3950/2017 of the Finance Department, Government of Assam dated 25th October, 2017 on the representation of another person [C17-CZT]

Standing Order No. 3950/2017

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 25th October, 2017

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The representation of another person by representative assessees 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 Finance 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 representation of another person by representative assessees.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form ITR-1 to the Joint Commissioner within sixty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer of the charge shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Joint Commissioner within sixty days.

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

(Secretary to Government)