Standing Order No. 4695/2013 of the Home Department, Government of Assam dated 1st September, 2013 on the carrying on of business or profession

Standing Order No. 4695/2013

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 1st September, 2013

STANDING ORDER

To

All Assessings Officer of the charge,

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 Home 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 26Q to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer of the charge shall ensure that audit report is dealt with as directed above, and shall report compliance to the Appellate Tribunal within one hundred and twenty days.

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

(Secretary to Government)