Office Memorandum No. 2092/2020/ITD of the Information Technology Department, Government of Assam dated 9th December, 2020 on the collection of tax at source [C1B-H1Q]

No. 2092/2020/ITD

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 9th December, 2020

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 3CD to the Director General of Income-tax within twenty-one days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the collection of tax at source is undertaken, and the Director General of Income-tax shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information Technology Department, Government of Assam.

(Secretary to Government)