Office Memorandum No. 3642/2025/LD of the Labour Department, Government of Assam dated 4th May, 2025 on the distribution of dividends [C18-4NW]

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

Dates: made 4 May 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

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

Cite: Office Memorandum No. 3642/2025/LD of the Labour Department, Government of Assam dated 4th May, 2025 on the distribution of dividends, Office Memorandum No. 3642/2025/LD, 4th May, 2025 [C18-4NW]. Machine: C18-4NW.

No. 3642/2025/LD

GOVERNMENT OF ASSAM

Labour Department, Government of Assam

Dispur, dated the 4th May, 2025

OFFICE MEMORANDUM

Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Labour Department, Government of Assam on the manner in which the distribution of dividends by payers of dividend is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 10 to the Joint Commissioner within forty-five days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the distribution of dividends is undertaken, and the Joint Commissioner shall dispose of it within forty-five days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Labour Department, Government of Assam.

(Secretary to Government)

Made under

No enabling provision stated.

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