Standing Order No. 3784/2015 of the Law Department, Government of Assam dated 14th June, 2015 on the deduction of tax at source [C19-4E7]

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

Dates: made 14 June 2015; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

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

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 3784/2015 of the Law Department, Government of Assam dated 14th June, 2015 on the deduction of tax at source, Standing Order No. 3784/2015, 14th June, 2015 [C19-4E7]. Machine: C19-4E7.

Standing Order No. 3784/2015

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 14th June, 2015

STANDING ORDER

All Inspectors of Income-tax,

Subject: The deduction of tax at source by deductors 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 Law 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 26Q to the Joint Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.

3. The Inspector of Income-tax shall ensure that books of account is dealt with as directed above, and shall report compliance to the Joint Commissioner 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 Law 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 Law 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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