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Standing Order No. 1735/2020 of the Finance Department, Government of Assam dated 6th December, 2020 on the carrying on of charitable activities
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 1735/2020
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 6th December, 2020
STANDING ORDER
To
All Assessings Officer of the charge,
Subject: The carrying on of charitable activities by charitable institutions 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 Finance 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 charitable activities by charitable institutions.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 15G to the Board within forty-five days, accompanied by a fee of one hundred rupees.
3. The Assessing Officer of the charge shall ensure that books of account is dealt with as directed above, and shall report compliance to the Board within forty-five days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Finance 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 Finance 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.