Office Memorandum No. 4962/2006/LD of the Labour Department, Government of Assam dated 7th June, 2006 on the collection of tax at source [C18-E1W]

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

Dates: made 7 June 2006; 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. 4962/2006/LD of the Labour Department, Government of Assam dated 7th June, 2006 on the collection of tax at source, Office Memorandum No. 4962/2006/LD, 7th June, 2006 [C18-E1W]. Machine: C18-E1W.

No. 4962/2006/LD

GOVERNMENT OF ASSAM

Labour Department, Government of Assam

Dispur, dated the 7th June, 2006

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source 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 collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26AS to the Dispute Resolution Panel within sixty 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 collection of tax at source is undertaken, and the Dispute Resolution Panel shall dispose of it within sixty 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)

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