Standing Order No. 1941/2011 of the Industries and Commerce Department, Government of Assam dated 3rd March, 2011 on the audit of accounts for the purposes of tax [C1A-PVJ]

Standing Order No. 1941/2011

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 3rd March, 2011

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The audit of accounts for the purposes of tax by accountants 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 Industries and Commerce 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 16 to the Principal Chief Commissioner within forty-five days, accompanied by a fee of two hundred and fifty rupees.

3. The Assessing Officer of the charge shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within forty-five days.

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

(Secretary to Government)