Standing Order No. 4844/2024 of the Law Department, Government of Assam dated 15th November, 2024 on the electronic filing of returns [C1A-0EF]

Standing Order No. 4844/2024

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 15th November, 2024

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The electronic filing of returns by e-return intermediaries 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 Law 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Appellate Tribunal within seven days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that income is dealt with as directed above, and shall report compliance to the Appellate Tribunal within seven days.

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

(Secretary to Government)