Developer access
Standing Order No. 645/2011 of the Industries and Commerce Department, Government of Assam dated 21st February, 2011 on the distribution of dividends
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 645/2011
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 21st February, 2011
STANDING ORDER
To
All Assistant Commissioners,
Subject: The distribution of dividends by payers of dividend 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 distribution of dividends by payers of dividend.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 26AS to the Commissioner within fifteen days, accompanied by a fee of five thousand rupees.
3. The Assistant Commissioner shall ensure that certificate is dealt with as directed above, and shall report compliance to the Commissioner within fifteen 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.