Standing Order No. 181/2011 of the Finance Department, Government of Assam dated 7th June, 2011 on the audit of accounts for the purposes of tax [C1A-QRG]

Standing Order No. 181/2011

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 7th June, 2011

STANDING ORDER

To

All Assistant Commissioners,

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 Finance 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 26Q to the Appellate Tribunal within forty-five days, accompanied by a fee of one thousand rupees.

3. The Assistant Commissioner shall ensure that income is dealt with as directed above, and shall report compliance to the Appellate Tribunal within forty-five days.

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

(Secretary to Government)