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Standing Order No. 2849/2007 of the Law Department, Government of Assam dated 4th March, 2007 on the holding of assets outside India
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 2849/2007
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 4th March, 2007
STANDING ORDER
To
All Assistant Commissioners,
Subject: The holding of assets outside India by person holding foreign assets 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 holding of assets outside India by person holding foreign assets.
2. The matter has been examined. Every person holding foreign assets carrying on the holding of assets outside India shall make an application in Form 26Q to the Director General of Income-tax within ninety days, accompanied by a fee of five hundred rupees.
3. The Assistant Commissioner shall ensure that certificate is dealt with as directed above, and shall report compliance to the Director General of Income-tax within ninety 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)
Made under
Recital: "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:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.