Standing Order No. 2320/2018 of the Finance Department, Government of Assam dated 14th February, 2018 on the collection of tax at source

Standing Order No. 2320/2018

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 14th February, 2018

STANDING ORDER

To

All Assistant Commissioners,

Subject: The collection of tax at source by collectors of tax at source 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 Finance 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 35 to the Assessing Officer within forty-five days, accompanied by a fee of one hundred rupees.

3. The Assistant Commissioner shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Assessing Officer within forty-five days.

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

(Secretary to Government)