Standing Order No. 4509/2007 of the Law Department, Government of Assam dated 11th July, 2007 on the representation of another person [C18-GGC]

Standing Order No. 4509/2007

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 11th July, 2007

STANDING ORDER

To

All Assistant Commissioners,

Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Law Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the representation of another person by representative assessees.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 26AS to the Board within twenty-one days, accompanied by a fee of five hundred rupees.

3. The Assistant Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Board within twenty-one days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Law Department, Government of Assam.

(Secretary to Government)