Office Memorandum No. 364/2026/HAFWD of the Health and Family Welfare Department, Government of Assam dated 24th August, 2026 on the preparation of returns of income [C18-CJQ]
As at 7 September 2026. In force. No commencement recorded.
No. 364/2026/HAFWD
GOVERNMENT OF ASSAM
Health and Family Welfare Department, Government of Assam
Dispur, dated the 24th August, 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 Health and Family Welfare 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 15G to the Director General of Income-tax 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 preparation of returns of income is undertaken, and the Director General of Income-tax 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 Health and Family Welfare 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