Office Memorandum No. 1056/2009/IACD of the Industries and Commerce Department, Government of Assam dated 9th December, 2009 on the preparation of returns of income [C18-NVE]

No. 1056/2009/IACD

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 9th December, 2009

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 Industries and Commerce 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 Assessing Officer within one hundred and twenty 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 preparation of returns of income is undertaken, and the Assessing Officer shall dispose of it within one hundred and twenty days of its receipt.

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

(Secretary to Government)