Standing Order No. 632/2015 of the Education Department, Government of Assam dated 27th April, 2015 on the appearance before an income-tax authority [C19-41S]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 632/2015
GOVERNMENT OF ASSAM
Education Department, Government of Assam
Dispur, dated the 27th April, 2015
STANDING ORDER
To
All Income-tax Officers,
Subject: The appearance before an income-tax authority by authorised representatives 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 Education 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 appearance before an income-tax authority by authorised representatives.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 10 to the Appellate Tribunal within fifteen days, accompanied by a fee of five thousand rupees.
3. The Income-tax Officer shall ensure that books of account is dealt with as directed above, and shall report compliance to the Appellate Tribunal within fifteen days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Education Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Education Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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