Standing Order No. 2600/2022 of the Education Department, Government of Assam dated 22nd November, 2022 on the appearance before an income-tax authority

Standing Order No. 2600/2022

GOVERNMENT OF ASSAM

Education Department, Government of Assam

Dispur, dated the 22nd November, 2022

STANDING ORDER

To

All Income-tax 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 Education 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 16 to the Assessing Officer within sixty days, accompanied by a fee of five thousand rupees.

3. The Income-tax Officer shall ensure that assessment 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 Education Department, Government of Assam.

(Secretary to Government)