Office Memorandum No. 3881/2026/LD of the Law Department, Government of Assam dated 15th March, 2026 on the preparation of returns of income [C18-9FW]
As at 6 September 2026. In force. No commencement recorded.
No. 3881/2026/LD
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 15th March, 2026
OFFICE MEMORANDUM
Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the preparation of returns of income by tax return preparers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 26AS to the Joint Commissioner within forty-five 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 preparation of returns of income 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 Law Department, Government of Assam.
(Secretary to Government)
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