Standing Order No. 2129/2009 of the Commercial Taxes Department, Government of Assam dated 28th December, 2009 on the administration of a trust [C1A-KKP]

Standing Order No. 2129/2009

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 28th December, 2009

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 Commercial Taxes 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 26Q to the Assessing Officer within sixty days, accompanied by a fee of two hundred and fifty rupees.

3. The Tax Recovery Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Assessing Officer within sixty days.

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

(Secretary to Government)