Standing Order No. 1418/2014 of the Social Welfare Department, Government of Assam dated 2nd February, 2014 on the deduction of tax at source [C19-075]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 2 February 2014; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 1418/2014 of the Social Welfare Department, Government of Assam dated 2nd February, 2014 on the deduction of tax at source, Standing Order No. 1418/2014, 2nd February, 2014 [C19-075]. Machine: C19-075.

Standing Order No. 1418/2014

GOVERNMENT OF ASSAM

Social Welfare Department, Government of Assam

Dispur, dated the 2nd February, 2014

STANDING ORDER

All Assistant Commissioners,

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 Social Welfare 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 35 to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of one hundred rupees.

3. The Assistant Commissioner shall ensure that income is dealt with as directed above, and shall report compliance to the Appellate Tribunal within one hundred and twenty days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Social Welfare Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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