Office Memorandum No. 29/2017/HD of the Home Department, Government of Assam dated 22nd July, 2017 on the appearance before an income-tax authority [C1B-7J6]

No. 29/2017/HD

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 22nd July, 2017

OFFICE MEMORANDUM

Subject: The appearance before an income-tax authority by authorised representatives 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 appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Director General of Income-tax within forty-five 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 appearance before an income-tax authority is undertaken, and the Director General of Income-tax shall dispose of it within forty-five 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)