Office Memorandum No. 2341/2018/IAPRD of the Information and Public Relations Department, Government of Assam dated 26th October, 2018 on the valuation of assets for the purposes of tax [C19-DKS]
As at 7 September 2026. In force. No commencement recorded.
No. 2341/2018/IAPRD
GOVERNMENT OF ASSAM
Information and Public Relations Department, Government of Assam
Dispur, dated the 26th October, 2018
OFFICE MEMORANDUM
Subject: The valuation of assets for the purposes of tax by registered valuers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information and Public Relations Department, Government of Assam on the manner in which the valuation of assets for the purposes of tax by registered valuers is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 16 to the Joint Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the valuation of assets for the purposes of tax is undertaken, and the Joint Commissioner shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information and Public Relations Department, Government of Assam.
(Secretary to Government)
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