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Standing Order No. 3632/2020 of the Home Department, Government of Assam dated 21st April, 2020 on the representation of another person
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3632/2020
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 21st April, 2020
STANDING ORDER
To
All Assistant Commissioners,
Subject: The representation of another person by representative 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 Home 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 representation of another person by representative assessees.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 26Q to the Principal Chief Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. The Assistant Commissioner shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner 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 Home Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Home Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.