INDIA CODE
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Office Memorandum No. 2818/2021/MAGD of the Mines and Geology Department, Government of Assam dated 3rd June, 2021 on the collection of tax at source [C17-QXX]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 3 June 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Mines and Geology Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 2818/2021/MAGD of the Mines and Geology Department, Government of Assam dated 3rd June, 2021 on the collection of tax at source, Office Memorandum No. 2818/2021/MAGD, 3rd June, 2021 [C17-QXX]. Machine: C17-QXX.

No. 2818/2021/MAGD

GOVERNMENT OF ASSAM

Mines and Geology Department, Government of Assam

Dispur, dated the 3rd June, 2021

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Mines and Geology Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26Q to the Assessing Officer 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 collection of tax at source is undertaken, and the Assessing Officer 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 Mines and Geology Department, Government of Assam.

(Secretary to Government)

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No enabling provision stated.

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Office Memorandum No. 2818/2021/MAGD of the Mines and Geology Department, Government of Assam dated 3rd June, 2021 on the collection of tax at source [C17-QXX]