Standing Order No. 4067/2009 of the General Administration Department, Government of Assam dated 2nd September, 2009 on the earning of income in India by a non-resident [C18-N9F]

Standing Order No. 4067/2009

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 2nd September, 2009

STANDING ORDER

To

All Assessing Officers,

Subject: The earning of income in India by a non-resident by non-residents 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 General Administration 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 earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26Q to the Appellate Tribunal within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Assessing Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Appellate Tribunal within thirty days.

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

(Secretary to Government)