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Standing Order No. 4311/2022 of the Industries and Commerce Department, Government of Assam dated 2nd December, 2022 on the carrying on of charitable activities
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 4311/2022
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 2nd December, 2022
STANDING ORDER
To
All Assistant Commissioners,
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 Industries and Commerce 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 ITR-1 to the Commissioner within sixty days, accompanied by a fee of one hundred rupees.
3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Commissioner within sixty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce 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 Industries and Commerce 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.