Standing Order No. 1509/2018 of the Finance Department, Government of Assam dated 11th March, 2018 on the audit of accounts for the purposes of tax [C17-E65]

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

Dates: made 11 March 2018; 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, beneath the Act its recital names.

Cite: Standing Order No. 1509/2018 of the Finance Department, Government of Assam dated 11th March, 2018 on the audit of accounts for the purposes of tax, Standing Order No. 1509/2018, 11th March, 2018 [C17-E65]. Machine: C17-E65.

Standing Order No. 1509/2018

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 11th March, 2018

STANDING ORDER

All Assessing Officers,

Subject: The audit of accounts for the purposes of tax by accountants 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form ITR-1 to the Joint Commissioner within one hundred and twenty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer shall ensure that demand notice 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 Finance 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 Finance 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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