Office Memorandum No. 632/2016/LD of the Law Department, Government of Assam dated 16th May, 2016 on the earning of income in India by a non-resident [C1B-40B]

No. 632/2016/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 16th May, 2016

OFFICE MEMORANDUM

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Law Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 35 to the Director General of Income-tax within thirty days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Director General of Income-tax shall dispose of it within thirty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Law Department, Government of Assam.

(Secretary to Government)