INDIA CODE
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Office Memorandum No. 4195/2026/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 24th January, 2026 on the appearance before an income-tax authority [C18-8H1]

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

Dates: made 24 January 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Revenue and Disaster Management Department, Government of Assam.

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

Cite: Office Memorandum No. 4195/2026/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 24th January, 2026 on the appearance before an income-tax authority, Office Memorandum No. 4195/2026/RADMD, 24th January, 2026 [C18-8H1]. Machine: C18-8H1.

No. 4195/2026/RADMD

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 24th January, 2026

OFFICE MEMORANDUM

Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue and Disaster Management Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Appellate Tribunal within seven days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Appellate Tribunal shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Revenue and Disaster Management 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. 4195/2026/RADMD of the Revenue and Disaster Management Department, Government of Assam dated 24th January, 2026 on the appearance before an income-tax authority [C18-8H1]