Standing Order No. 1101/2022 of the Registration and Stamps Department, Government of Assam dated 7th May, 2022 on the management of a company [C19-R5E]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 1101/2022
GOVERNMENT OF ASSAM
Registration and Stamps Department, Government of Assam
Dispur, dated the 7th May, 2022
STANDING ORDER
To
All Assistant Commissioners,
Subject: The management of a company by principal officers 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 Registration and Stamps 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 management of a company by principal officers.
2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 26Q to the Board within seven days, accompanied by a fee of two hundred and fifty rupees.
3. The Assistant Commissioner shall ensure that assessment is dealt with as directed above, and shall report compliance to the Board within seven days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Registration and Stamps Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Registration and Stamps Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.
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