Standing Order No. 4113/2006 of the Home Department, Government of Assam dated 18th January, 2006 on the administration of a trust

Standing Order No. 4113/2006

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 18th January, 2006

STANDING ORDER

To

All Deputy Commissioners,

Subject: The administration of a trust by trusts 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 administration of a trust by trusts.

2. The matter has been examined. Every trust carrying on the administration of a trust shall make an application in Form ITR-1 to the Director General of Income-tax within thirty days, accompanied by a fee of one thousand rupees.

3. The Deputy Commissioner shall ensure that books of account is dealt with as directed above, and shall report compliance to the Director General of Income-tax within thirty 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)