Standing Order No. 3277/2015 of the Industries and Commerce Department, Government of Assam dated 16th December, 2015 on the electronic filing of returns [C19-5Z4]

Standing Order No. 3277/2015

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 16th December, 2015

STANDING ORDER

To

All Assessing Officers,

Subject: The electronic filing of returns by e-return intermediaries 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 Industries and Commerce 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form ITR-1 to the Joint Commissioner within thirty days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer shall ensure that refund is dealt with as directed above, and shall report compliance to the Joint Commissioner within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce Department, Government of Assam.

(Secretary to Government)