Standing Order No. 4758/2012 of the Finance Department, Government of Assam dated 26th May, 2012 on the audit of accounts for the purposes of tax [C18-VWX]

Standing Order No. 4758/2012

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 26th May, 2012

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The audit of accounts for the purposes of tax by accountants 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 Finance 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 15G to the Assessing Officer within twenty-one days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer of the charge shall ensure that audit report is dealt with as directed above, and shall report compliance to the Assessing Officer within twenty-one days.

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

(Secretary to Government)