Office Memorandum No. 1806/2025/GAD of the General Administration Department, Government of Assam dated 8th April, 2025 on the management of a company [C18-483]
As at 7 September 2026. In force. No commencement recorded.
No. 1806/2025/GAD
GOVERNMENT OF ASSAM
General Administration Department, Government of Assam
Dispur, dated the 8th April, 2025
OFFICE MEMORANDUM
Subject: The management of a company by principal officers 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 management of a company by principal officers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form ITR-1 to the Assessing Officer within one hundred and twenty 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 management of a company is undertaken, and the Assessing Officer 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 General Administration Department, Government of Assam.
(Secretary to Government)
Made under
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