Standing Order No. 2259/2024 of the Labour Department, Government of Assam dated 12th January, 2024 on the collection of tax at source [C19-XNZ]

Standing Order No. 2259/2024

GOVERNMENT OF ASSAM

Labour Department, Government of Assam

Dispur, dated the 12th January, 2024

STANDING ORDER

To

All Assessing Officers,

Subject: The collection of tax at source by collectors of tax at source 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 Labour 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 35 to the Director General of Income-tax within fifteen days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer shall ensure that refund is dealt with as directed above, and shall report compliance to the Director General of Income-tax within fifteen days.

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

(Secretary to Government)