Standing Order No. 2965/2010 of the Food and Civil Supplies Department, Government of Assam dated 7th December, 2010 on the earning of income in India by a non-resident [C1A-NZP]

Standing Order No. 2965/2010

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 7th December, 2010

STANDING ORDER

To

All Assessing Officers,

Subject: The earning of income in India by a non-resident by non-residents 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 Food and Civil Supplies 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 earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 35 to the Assessing Officer within thirty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer shall ensure that books of account is dealt with as directed above, and shall report compliance to the Assessing Officer within thirty days.

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

(Secretary to Government)