INDIA CODE
Type a request or start a voice turn

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. 1151/2014/RD of the Revenue Department, Government of Assam dated 17th March, 2014 on the valuation of assets for the purposes of tax [C19-0M6]

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

Dates: made 17 March 2014; 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. 1151/2014/RD of the Revenue Department, Government of Assam dated 17th March, 2014 on the valuation of assets for the purposes of tax, Office Memorandum No. 1151/2014/RD, 17th March, 2014 [C19-0M6]. Machine: C19-0M6.

No. 1151/2014/RD

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 17th March, 2014

OFFICE MEMORANDUM

Subject: The valuation of assets for the purposes of tax by registered valuers 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 valuation of assets for the purposes of tax by registered valuers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 26Q to the Assessing Officer within sixty 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 valuation of assets for the purposes of tax is undertaken, and the Assessing Officer shall dispose of it within sixty 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)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 1151/2014/RD of the Revenue Department, Government of Assam dated 17th March, 2014 on the valuation of assets for the purposes of tax [C19-0M6]