Standing Order No. 4614/2007 of the Home Department, Government of Assam dated 26th October, 2007 on the audit of accounts for the purposes of tax

Standing Order No. 4614/2007

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 26th October, 2007

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 26Q to the Dispute Resolution Panel within fifteen days, accompanied by a fee of five hundred rupees.

3. The Assessing Officer shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within fifteen 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)