Standing Order No. 3095/2015 of the Law Department, Government of Assam dated 18th April, 2015 on the preparation of returns of income [C1J-JVW]

Standing Order No. 3095/2015

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 18th April, 2015

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The preparation of returns of income by tax return preparers 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 Law 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 35 to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer of the charge shall ensure that income 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 Law Department, Government of Assam.

(Secretary to Government)