Office Memorandum No. 2635/2026/RD of the Revenue Department, Government of Assam dated 20th August, 2026 on the valuation of assets for the purposes of tax [C18-CDC]
As at 7 September 2026. In force. No commencement recorded.
No. 2635/2026/RD
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 20th August, 2026
OFFICE MEMORANDUM
Subject: The valuation of assets for the purposes of tax by registered valuers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Assam on the manner in which the valuation of assets for the purposes of tax by registered valuers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 35 to the Appellate Tribunal within ninety 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 valuation of assets for the purposes of tax is undertaken, and the Appellate Tribunal 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 Revenue Department, Government of Assam.
(Secretary to Government)
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