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Standing Order No. 3808/2022 of the Agriculture Department, Government of Assam dated 28th June, 2022 on the holding of assets outside India
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3808/2022
GOVERNMENT OF ASSAM
Agriculture Department, Government of Assam
Dispur, dated the 28th June, 2022
STANDING ORDER
To
All Tax Recovery Officers,
Subject: The holding of assets outside India by person holding foreign assets 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 Agriculture 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 holding of assets outside India by person holding foreign assets.
2. The matter has been examined. Every person holding foreign assets carrying on the holding of assets outside India shall make an application in Form 16 to the Assessing Officer within forty-five days, accompanied by a fee of two hundred and fifty rupees.
3. The Tax Recovery Officer shall ensure that return 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 Agriculture 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 Agriculture 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.