Office Memorandum No. 4018/2020/TD of the Transport Department, Government of Assam dated 9th August, 2020 on the appearance before an income-tax authority [C17-NDG]
As at 7 September 2026. In force. No commencement recorded.
No. 4018/2020/TD
GOVERNMENT OF ASSAM
Transport Department, Government of Assam
Dispur, dated the 9th August, 2020
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Transport Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form ITR-1 to the Appellate Tribunal within forty-five days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Appellate Tribunal shall dispose of it within forty-five days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Transport Department, Government of Assam.
(Secretary to Government)
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