Standing Order No. 2674/2023 of the Education Department, Government of Assam dated 27th January, 2023 on the preparation of returns of income [C17-WVR]

Standing Order No. 2674/2023

GOVERNMENT OF ASSAM

Education Department, Government of Assam

Dispur, dated the 27th January, 2023

STANDING ORDER

To

All Income-tax Officers,

Subject: The preparation of returns of income by tax return preparers 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 Education 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 15G to the Appellate Tribunal within twenty-one days, accompanied by a fee of one hundred rupees.

3. The Income-tax Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Appellate Tribunal within twenty-one days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Education Department, Government of Assam.

(Secretary to Government)