Office Memorandum No. 619/2021/CTD of the Commercial Taxes Department, Government of Assam dated 3rd March, 2021 on the carrying on of business or profession [C1B-HHJ]

No. 619/2021/CTD

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 3rd March, 2021

OFFICE MEMORANDUM

Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Assam on the manner in which the carrying on of business or profession by assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 10 to the Commissioner within sixty days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Commissioner shall dispose of it within sixty days of its receipt.

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

(Secretary to Government)