Office Memorandum No. 174/2011/ED of the Energy Department, Government of Assam dated 4th September, 2011 on the deduction of tax at source [C18-T7A]
As at 6 September 2026. In force. No commencement recorded.
No. 174/2011/ED
GOVERNMENT OF ASSAM
Energy Department, Government of Assam
Dispur, dated the 4th September, 2011
OFFICE MEMORANDUM
Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Energy Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 16 to the Board within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the deduction of tax at source is undertaken, and the Board 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 Energy Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none