Standing Order No. 217/2025 of the Information and Public Relations Department, Government of Assam dated 26th January, 2025 on the appearance before an income-tax authority [C1A-1DD]

Standing Order No. 217/2025

GOVERNMENT OF ASSAM

Information and Public Relations Department, Government of Assam

Dispur, dated the 26th January, 2025

STANDING ORDER

To

All Valuation Officers,

Subject: The appearance before an income-tax authority by authorised representatives 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 Information and Public Relations 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 26AS to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.

3. The Valuation Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within twenty-one days.

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

(Secretary to Government)