Office Memorandum No. 1566/2007/WRD of the Water Resources Department, Government of Assam dated 18th September, 2007 on the carrying on of charitable activities [C18-GWM]
As at 6 September 2026. In force. No commencement recorded.
No. 1566/2007/WRD
GOVERNMENT OF ASSAM
Water Resources Department, Government of Assam
Dispur, dated the 18th September, 2007
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Water Resources Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 15G to the Appellate Tribunal within sixty days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of charitable activities is undertaken, and the Appellate Tribunal 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 Water Resources Department, Government of Assam.
(Secretary to Government)
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