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Standing Order No. 3126/2022 of the Finance Department, Government of Assam dated 3rd June, 2022 on the preparation of returns of income
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3126/2022
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 3rd June, 2022
STANDING ORDER
To
All Tax Recovery Officers,
Subject: The preparation of returns of income by tax return preparers 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 preparation of returns of income by tax return preparers.
2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 16 to the Board within fifteen days, accompanied by a fee of five thousand rupees.
3. The Tax Recovery Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Board within fifteen 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.