INDIA CODE
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Office Memorandum No. 498/2022/FD of the Finance Department, Government of Assam dated 9th March, 2022 on the earning of income in India by a non-resident [C17-T2Q]

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

Dates: made 9 March 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 498/2022/FD of the Finance Department, Government of Assam dated 9th March, 2022 on the earning of income in India by a non-resident, Office Memorandum No. 498/2022/FD, 9th March, 2022 [C17-T2Q]. Machine: C17-T2Q.

No. 498/2022/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 9th March, 2022

OFFICE MEMORANDUM

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26AS to the Dispute Resolution Panel within one hundred and twenty days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Dispute Resolution Panel 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 Finance Department, Government of Assam.

(Secretary to Government)

Made under

No enabling provision stated.

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Acted on by (0)

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Office Memorandum No. 498/2022/FD of the Finance Department, Government of Assam dated 9th March, 2022 on the earning of income in India by a non-resident [C17-T2Q]