Office Memorandum No. 4907/2012/HD of the Housing Department, Government of Assam dated 8th November, 2012 on the appearance before an income-tax authority [C18-X1T]
As at 6 September 2026. In force. No commencement recorded.
No. 4907/2012/HD
GOVERNMENT OF ASSAM
Housing Department, Government of Assam
Dispur, dated the 8th November, 2012
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Housing Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Assessing Officer within ninety days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Assessing Officer shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Housing Department, Government of Assam.
(Secretary to Government)
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