Office Memorandum No. 2581/2023/GAD of the General Administration Department, Government of Assam dated 9th November, 2023 on the valuation of assets for the purposes of tax [C17-ZDX]
As at 7 September 2026. In force. No commencement recorded.
No. 2581/2023/GAD
GOVERNMENT OF ASSAM
General Administration Department, Government of Assam
Dispur, dated the 9th November, 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 General Administration 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 Joint Commissioner within ninety days, accompanied by a fee of two hundred and fifty 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 Joint 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 General Administration Department, Government of Assam.
(Secretary to Government)
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