Standing Order No. 1631/2023 of the Law Department, Government of Assam dated 27th August, 2023 on the collection of tax at source

Standing Order No. 1631/2023

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 27th August, 2023

STANDING ORDER

To

All Assessing Officers,

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 Law 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 15G to the Director General of Income-tax within thirty days, accompanied by a fee of five hundred rupees.

3. The Assessing Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Director General of Income-tax within thirty days.

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

(Secretary to Government)