Developer access
Standing Order No. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 972/2026
GOVERNMENT OF ASSAM
Revenue and Disaster Management Department, Government of Assam
Dispur, dated the 15th April, 2026
STANDING ORDER
To
All Inspectors of Income-tax,
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 Revenue and Disaster Management 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 26AS to the Board within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. The Inspector of Income-tax shall ensure that notice is dealt with as directed above, and shall report compliance to the Board 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 Revenue and Disaster Management 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 Revenue and Disaster Management 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.