Standing Order No. 2892/2024 of the Environment Department, Government of Assam dated 16th December, 2024 on the administration of a trust [C1A-0R6]

Standing Order No. 2892/2024

GOVERNMENT OF ASSAM

Environment Department, Government of Assam

Dispur, dated the 16th December, 2024

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The administration of a trust by trusts 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 Environment 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 administration of a trust by trusts.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form ITR-1 to the Dispute Resolution Panel within thirty days, accompanied by a fee of one thousand rupees.

3. The Tax Recovery Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty days.

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

(Secretary to Government)