Office Memorandum No. 4587/2020/TD of the Tourism Department, Government of Assam dated 14th July, 2020 on the deduction of tax at source [C17-N8T]
As at 7 September 2026. In force. No commencement recorded.
No. 4587/2020/TD
GOVERNMENT OF ASSAM
Tourism Department, Government of Assam
Dispur, dated the 14th July, 2020
OFFICE MEMORANDUM
Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Tourism Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 3CD to the Dispute Resolution Panel within twenty-one days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the deduction of tax at source is undertaken, and the Dispute Resolution Panel shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Tourism Department, Government of Assam.
(Secretary to Government)
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