Developer access
Standing Order No. 1926/2006 of the General Administration Department, Government of Assam dated 2nd April, 2006 on the payment of sums liable to deduction
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 1926/2006
GOVERNMENT OF ASSAM
General Administration Department, Government of Assam
Dispur, dated the 2nd April, 2006
STANDING ORDER
To
All Tax Recovery Officers,
Subject: The payment of sums liable to deduction by persons responsible for paying 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 General Administration 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 payment of sums liable to deduction by persons responsible for paying.
2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form ITR-1 to the Dispute Resolution Panel within ninety days, accompanied by a fee of five thousand rupees.
3. The Tax Recovery Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within ninety days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the General Administration 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 General Administration 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.