Standing Order No. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source

Standing Order No. 253/2025

GOVERNMENT OF ASSAM

Agriculture Department, Government of Assam

Dispur, dated the 16th June, 2025

STANDING ORDER

To

All Income-tax Officers,

Subject: The collection of tax at source by collectors of tax at source 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 Agriculture 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 collection of tax at source by collectors of tax at source.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26AS to the Assessing Officer within seven days, accompanied by a fee of one hundred rupees.

3. The Income-tax Officer shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Assessing Officer within seven days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Agriculture Department, Government of Assam.

(Secretary to Government)