Office Memorandum No. 1729/2019/GAD of the General Administration Department, Government of Assam dated 10th April, 2019 on the representation of another person [C19-F0J]
As at 7 September 2026. In force. No commencement recorded.
No. 1729/2019/GAD
GOVERNMENT OF ASSAM
General Administration Department, Government of Assam
Dispur, dated the 10th April, 2019
OFFICE MEMORANDUM
Subject: The representation of another person by representative assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the General Administration Department, Government of Assam on the manner in which the representation of another person by representative assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form ITR-1 to the Commissioner within ninety 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 representation of another person is undertaken, and the Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the General Administration Department, Government of Assam.
(Secretary to Government)
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