Standing Order No. 301/2014 of the Housing Department, Government of Assam dated 22nd June, 2014 on the collection of tax at source [C1A-ZJ1]

Standing Order No. 301/2014

GOVERNMENT OF ASSAM

Housing Department, Government of Assam

Dispur, dated the 22nd June, 2014

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The collection of tax at source by collectors of tax at source 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 Housing 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26AS to the Board within thirty days, accompanied by a fee of two hundred and fifty rupees.

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

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

(Secretary to Government)