Standing Order No. 4139/2013 of the Revenue and Disaster Management Department, Government of Assam dated 14th August, 2013 on the appearance before an income-tax authority

Standing Order No. 4139/2013

GOVERNMENT OF ASSAM

Revenue and Disaster Management Department, Government of Assam

Dispur, dated the 14th August, 2013

STANDING ORDER

To

All Tax Recovery Officers,

Subject: The appearance before an income-tax authority by authorised representatives 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Board within ninety days, accompanied by a fee of five thousand rupees.

3. The Tax Recovery Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Board within ninety 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)