Standing Order No. 999/2020 of the Urban Development Department, Government of Assam dated 2nd September, 2020 on the carrying on of charitable activities [C1B-G3Q]

Standing Order No. 999/2020

GOVERNMENT OF ASSAM

Urban Development Department, Government of Assam

Dispur, dated the 2nd September, 2020

STANDING ORDER

To

All Income-tax Officers,

Subject: The carrying on of charitable activities by charitable institutions 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 Urban Development 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 carrying on of charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form ITR-1 to the Board within seven days, accompanied by a fee of five thousand rupees.

3. The Income-tax Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Board within seven days.

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

(Secretary to Government)