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Standing Order No. 3948/2007 of the Agriculture Department, Government of Assam dated 8th August, 2007 on the carrying on of business or profession
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3948/2007
GOVERNMENT OF ASSAM
Agriculture Department, Government of Assam
Dispur, dated the 8th August, 2007
STANDING ORDER
To
All Tax Recovery Officers,
Subject: The carrying on of business or profession by assessees 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 carrying on of business or profession by assessees.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 3CD to the Joint Commissioner within twenty-one days, accompanied by a fee of one thousand rupees.
3. The Tax Recovery Officer shall ensure that challan is dealt with as directed above, and shall report compliance to the Joint Commissioner within twenty-one 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.