Standing Order No. 1712/2019 of the Women and Child Development Department, Government of Assam dated 5th November, 2019 on the holding of assets outside India [C19-GWW]

Standing Order No. 1712/2019

GOVERNMENT OF ASSAM

Women and Child Development Department, Government of Assam

Dispur, dated the 5th November, 2019

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The holding of assets outside India by person holding foreign assets 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 Women and Child Development 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 holding of assets outside India by person holding foreign assets.

2. The matter has been examined. Every person holding foreign assets carrying on the holding of assets outside India shall make an application in Form 35 to the Joint Commissioner within fifteen days, accompanied by a fee of one hundred rupees.

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

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

(Secretary to Government)