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Standing Order No. 283/2006 of the Law Department, Government of Assam dated 4th December, 2006 on the representation of another person
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 283/2006
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 4th December, 2006
STANDING ORDER
To
All Income-tax Officers,
Subject: The representation of another person by representative 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 Law 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 representation of another person by representative assessees.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 26Q to the Joint Commissioner within forty-five days, accompanied by a fee of two hundred and fifty rupees.
3. The Income-tax Officer shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Joint Commissioner within forty-five days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Law 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 Law 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.