Standing Order No. 4605/2018 of the Finance Department, Government of Assam dated 1st June, 2018 on the earning of income in India by a non-resident [C1B-A2J]

Standing Order No. 4605/2018

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 1st June, 2018

STANDING ORDER

To

All Assistant Commissioners,

Subject: The earning of income in India by a non-resident by non-residents 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 Finance 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 earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26Q to the Appellate Tribunal within ninety days, accompanied by a fee of one thousand rupees.

3. The Assistant Commissioner shall ensure that income is dealt with as directed above, and shall report compliance to the Appellate Tribunal within ninety days.

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

(Secretary to Government)