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Standing Order No. 87/2017 of the Industries and Commerce Department, Government of Assam dated 20th February, 2017 on the representation of another person
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 87/2017
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 20th February, 2017
STANDING ORDER
To
All Inspectors of Income-tax,
Subject: The representation of another person by representative 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 Industries and Commerce 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 representation of another person by representative assessees.
2. The matter has been examined. Every representative assessee carrying on the representation of another person shall make an application in Form 10 to the Board within twenty-one days, accompanied by a fee of one hundred rupees.
3. The Inspector of Income-tax shall ensure that demand notice is dealt with as directed above, and shall report compliance to the Board within twenty-one days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Industries and Commerce 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 Industries and Commerce 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.