Standing Order No. 3361/2020 of the Revenue Department, Government of Assam dated 21st July, 2020 on the audit of accounts for the purposes of tax [C19-K3B]

Standing Order No. 3361/2020

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 21st July, 2020

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The audit of accounts for the purposes of tax by accountants 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 Revenue 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 15G to the Board within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Inspector of Income-tax shall ensure that challan is dealt with as directed above, and shall report compliance to the Board within thirty days.

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

(Secretary to Government)