INDIA CODE
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Office Memorandum No. 3593/2014/IACD of the Industries and Commerce Department, Government of Assam dated 15th August, 2014 on the carrying on of business or profession [C19-259]

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

Dates: made 15 August 2014; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Industries and Commerce Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 3593/2014/IACD of the Industries and Commerce Department, Government of Assam dated 15th August, 2014 on the carrying on of business or profession, Office Memorandum No. 3593/2014/IACD, 15th August, 2014 [C19-259]. Machine: C19-259.

No. 3593/2014/IACD

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 15th August, 2014

OFFICE MEMORANDUM

Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Industries and Commerce Department, Government of Assam on the manner in which the carrying on of business or profession by assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 26AS to the Joint Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Joint 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 Industries and Commerce 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. 3593/2014/IACD of the Industries and Commerce Department, Government of Assam dated 15th August, 2014 on the carrying on of business or profession [C19-259]