Standing Order No. 3133/2017 of the Health and Family Welfare Department, Government of Assam dated 22nd November, 2017 on the preparation of returns of income [C1B-8KX]

Standing Order No. 3133/2017

GOVERNMENT OF ASSAM

Health and Family Welfare Department, Government of Assam

Dispur, dated the 22nd November, 2017

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The preparation of returns of income by tax return preparers 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 Health and Family Welfare 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 35 to the Director General of Income-tax within fifteen days, accompanied by a fee of five hundred rupees.

3. The Tax Recovery Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Director General of Income-tax within fifteen days.

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

(Secretary to Government)