Standing Order No. 990/2012 of the Education Department, Government of Assam dated 6th January, 2012 on the payment of sums liable to deduction [C1A-S7P]

Standing Order No. 990/2012

GOVERNMENT OF ASSAM

Education Department, Government of Assam

Dispur, dated the 6th January, 2012

STANDING ORDER

To

All Valuation Officers,

Subject: The payment of sums liable to deduction by persons responsible for paying 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 Education 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 payment of sums liable to deduction by persons responsible for paying.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form ITR-1 to the Assessing Officer within forty-five days, accompanied by a fee of five hundred rupees.

3. The Valuation Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Assessing Officer within forty-five days.

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

(Secretary to Government)