INDIA CODE

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Office Memorandum No. 77/2013/FACSD of the Food and Civil Supplies Department, Government of Assam dated 10th May, 2013 on the deduction of tax at source [C18-YB2]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 10 May 2013; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Food and Civil Supplies Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 77/2013/FACSD of the Food and Civil Supplies Department, Government of Assam dated 10th May, 2013 on the deduction of tax at source, Office Memorandum No. 77/2013/FACSD, 10th May, 2013 [C18-YB2]. Machine: C18-YB2.

No. 77/2013/FACSD

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 10th May, 2013

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 Food and Civil Supplies 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 26Q to the Board within twenty-one 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 twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies 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

Office Memorandum No. 77/2013/FACSD of the Food and Civil Supplies Department, Government of Assam dated 10th May, 2013 on the deduction of tax at source [C18-YB2]