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Standing Order No. 3444/2014 of the Revenue and Disaster Management Department, Government of Assam dated 24th January, 2014 on the deduction of tax at source
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3444/2014
GOVERNMENT OF ASSAM
Revenue and Disaster Management Department, Government of Assam
Dispur, dated the 24th January, 2014
STANDING ORDER
To
All Valuation Officers,
Subject: The deduction of tax at source by deductors 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 Revenue and Disaster Management 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 deduction of tax at source by deductors.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 26AS to the Appellate Tribunal within twenty-one days, accompanied by a fee of two hundred and fifty rupees.
3. The Valuation Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Appellate Tribunal within twenty-one days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue and Disaster Management 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 Revenue and Disaster Management 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.