Office Memorandum No. 4749/2008/HD of the Home Department, Government of Assam dated 16th March, 2008 on the preparation of returns of income [C18-J01]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 16 March 2008; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Home Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 4749/2008/HD of the Home Department, Government of Assam dated 16th March, 2008 on the preparation of returns of income, Office Memorandum No. 4749/2008/HD, 16th March, 2008 [C18-J01]. Machine: C18-J01.

No. 4749/2008/HD

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 16th March, 2008

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 Home 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 3CD to the Commissioner within twenty-one 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 Commissioner shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Home Department, Government of Assam.

(Secretary to Government)

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