Standing Order No. 1142/2016 of the Commercial Taxes Department, Government of Assam dated 9th August, 2016 on the collection of tax at source [C19-7DD]

Standing Order No. 1142/2016

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 9th August, 2016

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The collection of tax at source by collectors of tax at source 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 Commercial Taxes 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form ITR-1 to the Commissioner within fifteen days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer of the charge shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Commissioner within fifteen days.

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

(Secretary to Government)