Developer access
Standing Order No. 815/2014 of the Law Department, Government of Assam dated 22nd September, 2014 on the administration of a trust
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 815/2014
GOVERNMENT OF ASSAM
Law Department, Government of Assam
Dispur, dated the 22nd September, 2014
STANDING ORDER
To
All Assistant 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 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 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 15G to the Director General of Income-tax within thirty days, accompanied by a fee of one hundred rupees.
3. The Assistant Commissioner shall ensure that statement of tax deducted 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 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.