Standing Order No. 2970/2011 of the Information Technology Department, Government of Assam dated 19th October, 2011 on the deduction of tax at source [C1A-RJX]

Standing Order No. 2970/2011

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 19th October, 2011

STANDING ORDER

To

All Deputy Commissioners,

Subject: The deduction of tax at source by deductors 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 Information Technology 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 deduction of tax at source by deductors.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 16 to the Joint Commissioner within sixty days, accompanied by a fee of one thousand rupees.

3. The Deputy Commissioner shall ensure that refund is dealt with as directed above, and shall report compliance to the Joint Commissioner within sixty days.

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

(Secretary to Government)