Standing Order No. 3102/2018 of the Excise Department, Government of Assam dated 4th January, 2018 on the payment of sums liable to deduction [C17-DK6]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 4 January 2018; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Excise Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 3102/2018 of the Excise Department, Government of Assam dated 4th January, 2018 on the payment of sums liable to deduction, Standing Order No. 3102/2018, 4th January, 2018 [C17-DK6]. Machine: C17-DK6.

Standing Order No. 3102/2018

GOVERNMENT OF ASSAM

Excise Department, Government of Assam

Dispur, dated the 4th January, 2018

STANDING ORDER

All Deputy Commissioners,

Subject: The payment of sums liable to deduction by persons responsible for paying 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 Excise 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 payment of sums liable to deduction by persons responsible for paying.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 16 to the Joint Commissioner within one hundred and twenty days, accompanied by a fee of one hundred rupees.

3. The Deputy Commissioner shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Joint Commissioner within one hundred and twenty days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Excise Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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