Standing Order No. 1905/2019 of the General Administration Department, Government of Assam dated 5th December, 2019 on the carrying on of business or profession [C17-K90]

Standing Order No. 1905/2019

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 5th December, 2019

STANDING ORDER

To

All Deputy Commissioners,

Subject: The carrying on of business or profession by 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 General Administration 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 carrying on of business or profession by assessees.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 15G to the Director General of Income-tax within twenty-one days, accompanied by a fee of five thousand rupees.

3. The Deputy Commissioner shall ensure that notice is dealt with as directed above, and shall report compliance to the Director General of Income-tax within twenty-one days.

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

(Secretary to Government)