Office Memorandum No. 4497/2016/FD of the Finance Department, Government of Assam dated 27th August, 2016 on the administration of a trust [C1B-4P2]
As at 8 September 2026. In force. No commencement recorded.
No. 4497/2016/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 27th August, 2016
OFFICE MEMORANDUM
Subject: The administration of a trust by trusts under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the administration of a trust by trusts is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form ITR-1 to the Board within ninety days, accompanied by a fee of two hundred and fifty rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the administration of a trust is undertaken, and the Board shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance Department, Government of Assam.
(Secretary to Government)
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