INDIA CODE
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Office Memorandum No. 2187/2015/LD of the Law Department, Government of Assam dated 6th November, 2015 on the preparation of returns of income [C19-5S8]

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

Dates: made 6 November 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.

Cite: Office Memorandum No. 2187/2015/LD of the Law Department, Government of Assam dated 6th November, 2015 on the preparation of returns of income, Office Memorandum No. 2187/2015/LD, 6th November, 2015 [C19-5S8]. Machine: C19-5S8.

No. 2187/2015/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 6th November, 2015

OFFICE MEMORANDUM

Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the preparation of returns of income by tax return preparers is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 35 to the Director General of Income-tax within seven days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the preparation of returns of income is undertaken, and the Director General of Income-tax shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Assam.

(Secretary to Government)

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No enabling provision stated.

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Office Memorandum No. 2187/2015/LD of the Law Department, Government of Assam dated 6th November, 2015 on the preparation of returns of income [C19-5S8]