Office Memorandum No. 1135/2020/HAFWD of the Health and Family Welfare Department, Government of Assam dated 9th October, 2020 on the earning of income in India by a non-resident [C1B-GFF]

No. 1135/2020/HAFWD

GOVERNMENT OF ASSAM

Health and Family Welfare Department, Government of Assam

Dispur, dated the 9th October, 2020

OFFICE MEMORANDUM

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Health and Family Welfare Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.

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 15G to the Joint Commissioner within forty-five days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Joint Commissioner 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 Health and Family Welfare Department, Government of Assam.

(Secretary to Government)