INDIA CODE

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Office Memorandum No. 3437/2023/ITD of the Information Technology Department, Government of Assam dated 5th February, 2023 on the valuation of assets for the purposes of tax [C17-X2B]

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

Dates: made 5 February 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3437/2023/ITD of the Information Technology Department, Government of Assam dated 5th February, 2023 on the valuation of assets for the purposes of tax, Office Memorandum No. 3437/2023/ITD, 5th February, 2023 [C17-X2B]. Machine: C17-X2B.

No. 3437/2023/ITD

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 5th February, 2023

OFFICE MEMORANDUM

Subject: The valuation of assets for the purposes of tax by registered valuers under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the valuation of assets for the purposes of tax by registered valuers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 35 to the Principal Chief Commissioner within ninety 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 valuation of assets for the purposes of tax is undertaken, and the Principal Chief Commissioner shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information Technology 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. 3437/2023/ITD of the Information Technology Department, Government of Assam dated 5th February, 2023 on the valuation of assets for the purposes of tax [C17-X2B]