Standing Order No. 4034/2013 of the Housing Department, Government of Assam dated 7th November, 2013 on the deduction of tax at source [C18-ZB6]

Standing Order No. 4034/2013

GOVERNMENT OF ASSAM

Housing Department, Government of Assam

Dispur, dated the 7th November, 2013

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The deduction of tax at source by deductors 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 Housing 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form ITR-1 to the Appellate Tribunal within seven days, accompanied by a fee of five thousand rupees.

3. The Tax Recovery Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Appellate Tribunal within seven days.

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

(Secretary to Government)