Standing Order No. 401/2007 of the Consumer Affairs Department, Government of Assam dated 5th September, 2007 on the collection of tax at source

Standing Order No. 401/2007

GOVERNMENT OF ASSAM

Consumer Affairs Department, Government of Assam

Dispur, dated the 5th September, 2007

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The collection of tax at source by collectors of tax at source 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 Consumer Affairs 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 10 to the Dispute Resolution Panel within thirty days, accompanied by a fee of one thousand rupees.

3. The Tax Recovery Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty days.

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

(Secretary to Government)