Office Memorandum No. 1857/2017/HD of the Home Department, Government of Assam dated 19th March, 2017 on the audit of accounts for the purposes of tax [C1B-6ME]

No. 1857/2017/HD

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 19th March, 2017

OFFICE MEMORANDUM

Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Home Department, Government of Assam on the manner in which the audit of accounts for the purposes of tax by accountants is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 26Q to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts for the purposes of tax is undertaken, and the Principal Chief Commissioner shall dispose of it within twenty-one days of its receipt.

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

(Secretary to Government)