Standing Order No. 1169/2019 of the Revenue and Disaster Management Department, Government of Assam dated 28th September, 2019 on the audit of accounts for the purposes of tax [C1B-DGF]

Standing Order No. 1169/2019

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 28th September, 2019

STANDING ORDER

To

All Assistant Commissioners,

Subject: The audit of accounts for the purposes of tax by accountants 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 Revenue and Disaster Management 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 audit of accounts for the purposes of tax by accountants.

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 10 to the Joint Commissioner within forty-five days, accompanied by a fee of five thousand rupees.

3. The Assistant Commissioner shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Joint Commissioner within forty-five days.

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

(Secretary to Government)