Standing Order No. 3586/2021 of the Revenue Department, Government of Assam dated 15th March, 2021 on the payment of sums liable to deduction [C17-Q8J]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 3586/2021
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 15th March, 2021
STANDING ORDER
To
All Assistant Commissioners,
Subject: The payment of sums liable to deduction by persons responsible for paying 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 Revenue 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 payment of sums liable to deduction by persons responsible for paying.
2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 35 to the Director General of Income-tax within thirty days, accompanied by a fee of five hundred rupees.
3. The Assistant Commissioner shall ensure that refund is dealt with as directed above, and shall report compliance to the Director General of Income-tax within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue 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 Revenue 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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