Office Memorandum No. 4923/2014/ITD of the Information Technology Department, Government of Assam dated 4th August, 2014 on the management of a company [C19-211]
As at 6 September 2026. In force. No commencement recorded.
No. 4923/2014/ITD
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 4th August, 2014
OFFICE MEMORANDUM
Subject: The management of a company by principal officers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the management of a company by principal officers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 26Q to the Principal Chief Commissioner within thirty days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the management of a company is undertaken, and the Principal Chief Commissioner shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information Technology Department, Government of Assam.
(Secretary to Government)
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