Standing Order No. 2483/2014 of the Home Department, Government of Assam dated 21st March, 2014 on the electronic filing of returns [C19-0P2]

Standing Order No. 2483/2014

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 21st March, 2014

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The electronic filing of returns by e-return intermediaries 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 Home 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 26AS to the Commissioner within sixty days, accompanied by a fee of one hundred rupees.

3. The Tax Recovery Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Commissioner within sixty days.

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

(Secretary to Government)