Standing Order No. 351/2021 of the Home Department, Government of Assam dated 18th May, 2021 on the audit of accounts for the purposes of tax

Standing Order No. 351/2021

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 18th May, 2021

STANDING ORDER

To

All Assessing Officers,

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 35 to the Assessing Officer within sixty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that books of account is dealt with as directed above, and shall report compliance to the Assessing Officer within sixty 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)