Standing Order No. 3149/2022 of the Revenue Department, Government of Assam dated 9th July, 2022 on the audit of accounts for the purposes of tax [C19-RTN]

Standing Order No. 3149/2022

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 9th July, 2022

STANDING ORDER

To

All Deputy Commissioners,

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 ITR-1 to the Principal Chief Commissioner within ninety days, accompanied by a fee of one hundred rupees.

3. The Deputy Commissioner shall ensure that books of account is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within ninety 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)