Office Memorandum No. 4782/2023/RASD of the Registration and Stamps Department, Government of Assam dated 2nd February, 2023 on the carrying on of charitable activities [C19-TTX]
As at 7 September 2026. In force. No commencement recorded.
No. 4782/2023/RASD
GOVERNMENT OF ASSAM
Registration and Stamps Department, Government of Assam
Dispur, dated the 2nd February, 2023
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Registration and Stamps Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 35 to the Board 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 carrying on of charitable activities is undertaken, and the Board 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 Registration and Stamps Department, Government of Assam.
(Secretary to Government)
Made under
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