INDIA CODE

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Office Memorandum No. 2611/2022/GAD of the General Administration Department, Government of Assam dated 15th June, 2022 on the payment of sums liable to deduction [C19-RJ5]

As at 6 September 2026. In force. No commencement recorded.

Dates: made 15 June 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the General Administration Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 2611/2022/GAD of the General Administration Department, Government of Assam dated 15th June, 2022 on the payment of sums liable to deduction, Office Memorandum No. 2611/2022/GAD, 15th June, 2022 [C19-RJ5]. Machine: C19-RJ5.

No. 2611/2022/GAD

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 15th June, 2022

OFFICE MEMORANDUM

Subject: The payment of sums liable to deduction by persons responsible for paying 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 payment of sums liable to deduction by persons responsible for paying is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 26Q to the Joint Commissioner within fifteen days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the payment of sums liable to deduction is undertaken, and the Joint Commissioner shall dispose of it within fifteen 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)

Made under

No enabling provision stated.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none

Office Memorandum No. 2611/2022/GAD of the General Administration Department, Government of Assam dated 15th June, 2022 on the payment of sums liable to deduction [C19-RJ5]