Developer access
Standing Order No. 1509/2010 of the Revenue and Disaster Management Department, Government of Assam dated 11th August, 2010 on the carrying on of business or profession
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 1509/2010
GOVERNMENT OF ASSAM
Revenue and Disaster Management Department, Government of Assam
Dispur, dated the 11th August, 2010
STANDING ORDER
To
All Income-tax Officers,
Subject: The carrying on of business or profession by assessees 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 Revenue and Disaster Management 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 carrying on of business or profession by assessees.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 15G to the Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.
3. The Income-tax Officer shall ensure that assessment is dealt with as directed above, and shall report compliance to the Commissioner within thirty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue and Disaster Management 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 Revenue and Disaster Management 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.