Standing Order No. 1887/2012 of the Consumer Affairs Department, Government of Assam dated 11th February, 2012 on the electronic filing of returns

Standing Order No. 1887/2012

GOVERNMENT OF ASSAM

Consumer Affairs Department, Government of Assam

Dispur, dated the 11th February, 2012

STANDING ORDER

To

All Income-tax Officers,

Subject: The electronic filing of returns by e-return intermediaries 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 Consumer Affairs 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Appellate Tribunal within thirty days, accompanied by a fee of one hundred rupees.

3. The Income-tax Officer shall ensure that refund is dealt with as directed above, and shall report compliance to the Appellate Tribunal within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Consumer Affairs Department, Government of Assam.

(Secretary to Government)