Office Memorandum No. 3073/2024/IAPRD of the Information and Public Relations Department, Government of Assam dated 11th June, 2024 on the earning of income in India by a non-resident [C18-131]

No. 3073/2024/IAPRD

GOVERNMENT OF ASSAM

Information and Public Relations Department, Government of Assam

Dispur, dated the 11th June, 2024

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 Information and Public Relations 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 3CD to the Assessing Officer 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 earning of income in India by a non-resident is undertaken, and the Assessing Officer 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 and Public Relations Department, Government of Assam.

(Secretary to Government)