Standing Order No. 2880/2017 of the Industries and Commerce Department, Government of Assam dated 7th January, 2017 on the representation of another person [C1B-5Q4]

Standing Order No. 2880/2017

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 7th January, 2017

STANDING ORDER

To

All Income-tax Officers,

Subject: The representation of another person by representative assessees 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 Industries and Commerce 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 representation of another person by representative assessees.

2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 16 to the Assessing Officer within sixty days, accompanied by a fee of one thousand rupees.

3. The Income-tax Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Assessing Officer within sixty days.

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

(Secretary to Government)