Office Memorandum No. 1258/2020/CTD of the Commercial Taxes Department, Government of Assam dated 21st October, 2020 on the electronic filing of returns [C17-P14]
As at 7 September 2026. In force. No commencement recorded.
No. 1258/2020/CTD
GOVERNMENT OF ASSAM
Commercial Taxes Department, Government of Assam
Dispur, dated the 21st October, 2020
OFFICE MEMORANDUM
Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Assam on the manner in which the electronic filing of returns by e-return intermediaries is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 10 to the Commissioner within one hundred and twenty 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 electronic filing of returns is undertaken, and the Commissioner shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Assam.
(Secretary to Government)
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