INDIA CODE

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Office Memorandum No. 2025/2021/WACDD of the Women and Child Development Department, Government of Assam dated 13th December, 2021 on the collection of tax at source [C17-SD5]

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

Dates: made 13 December 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Women and Child Development Department, Government of Assam.

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

Cite: Office Memorandum No. 2025/2021/WACDD of the Women and Child Development Department, Government of Assam dated 13th December, 2021 on the collection of tax at source, Office Memorandum No. 2025/2021/WACDD, 13th December, 2021 [C17-SD5]. Machine: C17-SD5.

No. 2025/2021/WACDD

GOVERNMENT OF ASSAM

Women and Child Development Department, Government of Assam

Dispur, dated the 13th December, 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 Women and Child Development 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 35 to the Principal Chief Commissioner within sixty 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 collection of tax at source is undertaken, and the Principal Chief Commissioner shall dispose of it within sixty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Women and Child Development Department, Government of Assam.

(Secretary to Government)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 2025/2021/WACDD of the Women and Child Development Department, Government of Assam dated 13th December, 2021 on the collection of tax at source [C17-SD5]