Standing Order No. 2921/2020 of the Excise Department, Government of Assam dated 23rd December, 2020 on the carrying on of business or profession [C1B-H3K]

Standing Order No. 2921/2020

GOVERNMENT OF ASSAM

Excise Department, Government of Assam

Dispur, dated the 23rd December, 2020

STANDING ORDER

To

All Deputy Commissioners,

Subject: The carrying on of business or profession by assessees 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 Excise 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 business or profession by assessees.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 3CD to the Board within one hundred and twenty days, accompanied by a fee of one thousand rupees.

3. The Deputy Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Board within one hundred and twenty days.

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

(Secretary to Government)