Office Memorandum No. 772/2013/RD of the Revenue Department, Government of Assam dated 17th June, 2013 on the electronic filing of returns [C18-YFA]

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

Dates: made 17 June 2013; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Revenue Department, Government of Assam.

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

Cite: Office Memorandum No. 772/2013/RD of the Revenue Department, Government of Assam dated 17th June, 2013 on the electronic filing of returns, Office Memorandum No. 772/2013/RD, 17th June, 2013 [C18-YFA]. Machine: C18-YFA.

No. 772/2013/RD

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 17th June, 2013

OFFICE MEMORANDUM

Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Assam on the manner in which the electronic filing of returns by e-return intermediaries is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 16 to the Appellate Tribunal within forty-five 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 electronic filing of returns is undertaken, and the Appellate Tribunal shall dispose of it within forty-five days of its receipt.

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

(Secretary to Government)

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