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Standing Order No. 116/2026 of the Transport Department, Government of Assam dated 4th August, 2026 on the carrying on of charitable activities
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 116/2026
GOVERNMENT OF ASSAM
Transport Department, Government of Assam
Dispur, dated the 4th August, 2026
STANDING ORDER
To
All Income-tax Officers,
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 Transport 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 35 to the Appellate Tribunal within sixty days, accompanied by a fee of five thousand rupees.
3. The Income-tax Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Appellate Tribunal within sixty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Transport 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 Transport 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.