Standing Order No. 302/2024 of the Finance Department, Government of Assam dated 13th April, 2024 on the carrying on of charitable activities [C19-YHV]
As at 7 September 2026. In force. No commencement recorded.
Standing Order No. 302/2024
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 13th April, 2024
STANDING ORDER
To
All Inspectors of Income-tax,
Subject: The carrying on of charitable activities by charitable institutions 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 Finance 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 carrying on of charitable activities by charitable institutions.
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 thirty days, accompanied by a fee of two hundred and fifty rupees.
3. The Inspector of Income-tax shall ensure that books of account is dealt with as directed above, and shall report compliance to the Board within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Finance 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 Finance 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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