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Standing Order No. 1000/2007 of the Finance Department, Government of Assam dated 4th December, 2007 on the distribution of dividends
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 1000/2007
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 4th December, 2007
STANDING ORDER
To
All Income-tax Officers,
Subject: The distribution of dividends by payers of dividend 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 distribution of dividends by payers of dividend.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 10 to the Joint Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.
3. The Income-tax Officer shall ensure that permanent account number 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 Finance 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 Finance 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.