Standing Order No. 2651/2021 of the Revenue and Disaster Management Department, Government of Assam dated 25th July, 2021 on the carrying on of business or profession

Standing Order No. 2651/2021

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 25th July, 2021

STANDING ORDER

To

All Assistant 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 Revenue and Disaster Management 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 15G to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of one hundred rupees.

3. The Assistant Commissioner shall ensure that books of account is dealt with as directed above, and shall report compliance to the Director General of Income-tax 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 Revenue and Disaster Management Department, Government of Assam.

(Secretary to Government)