Office Memorandum No. 3318/2020/CAD of the Consumer Affairs Department, Government of Assam dated 18th January, 2020 on the appearance before an income-tax authority [C19-HCX]
As at 6 September 2026. In force. No commencement recorded.
No. 3318/2020/CAD
GOVERNMENT OF ASSAM
Consumer Affairs Department, Government of Assam
Dispur, dated the 18th January, 2020
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Consumer Affairs Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Assessing Officer within one hundred and twenty 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 appearance before an income-tax authority is undertaken, and the Assessing Officer shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Consumer Affairs Department, Government of Assam.
(Secretary to Government)
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