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Standing Order No. 3200/2011 of the Home Department, Government of Assam dated 12th May, 2011 on the audit of accounts for the purposes of tax
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 3200/2011
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 12th May, 2011
STANDING ORDER
To
All Inspectors of Income-tax,
Subject: The audit of accounts for the purposes of tax by accountants 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 audit of accounts for the purposes of tax by accountants.
2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 26Q to the Assessing Officer within fifteen days, accompanied by a fee of two hundred and fifty rupees.
3. The Inspector of Income-tax shall ensure that notice is dealt with as directed above, and shall report compliance to the Assessing Officer within fifteen 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)
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 Home 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.