Office Memorandum No. 3023/2012/TD of the Transport Department, Government of Assam dated 28th July, 2012 on the audit of accounts for the purposes of tax [C18-WBA]

No. 3023/2012/TD

GOVERNMENT OF ASSAM

Transport Department, Government of Assam

Dispur, dated the 28th July, 2012

OFFICE MEMORANDUM

Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Transport Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.

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 ITR-1 to the Joint Commissioner within seven 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 audit of accounts for the purposes of tax is undertaken, and the Joint Commissioner shall dispose of it within seven days of its receipt.

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

(Secretary to Government)