Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns

Standing Order No. 3499/2023

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 15th July, 2023

STANDING ORDER

To

All Assistant Commissioners,

Subject: The electronic filing of returns by e-return intermediaries 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 Industries and Commerce 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 10 to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of five hundred rupees.

3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Director General of Income-tax 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 Industries and Commerce Department, Government of Assam.

(Secretary to Government)