Office Memorandum No. 3819/2024/RDAPRD of the Rural Development and Panchayat Raj Department, Government of Assam dated 24th June, 2024 on the carrying on of charitable activities [C19-Z4G]

No. 3819/2024/RDAPRD

GOVERNMENT OF ASSAM

Rural Development and Panchayat Raj Department, Government of Assam

Dispur, dated the 24th June, 2024

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 Rural Development and Panchayat Raj 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 Principal Chief Commissioner within fifteen days, accompanied by a fee of one hundred 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 Principal Chief 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 Rural Development and Panchayat Raj Department, Government of Assam.

(Secretary to Government)