Standing Order No. 2232/2008 of the Agriculture Department, Government of Assam dated 5th August, 2008 on the carrying on of charitable activities

Standing Order No. 2232/2008

GOVERNMENT OF ASSAM

Agriculture Department, Government of Assam

Dispur, dated the 5th August, 2008

STANDING ORDER

To

All Assessings Officer of the charge,

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 Agriculture 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 ITR-1 to the Commissioner within ninety days, accompanied by a fee of two hundred and fifty rupees.

3. The Assessing Officer of the charge shall ensure that audit report is dealt with as directed above, and shall report compliance to the Commissioner within ninety days.

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

(Secretary to Government)