Standing Order No. 138/2014 of the Water Resources Department, Government of Assam dated 28th July, 2014 on the administration of a trust [C19-1ZM]

Standing Order No. 138/2014

GOVERNMENT OF ASSAM

Water Resources Department, Government of Assam

Dispur, dated the 28th July, 2014

STANDING ORDER

To

All Valuation Officers,

Subject: The administration of a trust by trusts 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 Water Resources 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 administration of a trust by trusts.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form 15G to the Assessing Officer within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.

3. The Valuation Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Assessing Officer 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 Water Resources Department, Government of Assam.

(Secretary to Government)