Standing Order No. 4072/2021 of the General Administration Department, Government of Assam dated 28th October, 2021 on the carrying on of charitable activities

Standing Order No. 4072/2021

GOVERNMENT OF ASSAM

General Administration Department, Government of Assam

Dispur, dated the 28th October, 2021

STANDING ORDER

To

All Assessing Officers,

Subject: The carrying on of charitable activities by charitable institutions 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 General Administration 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 charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 3CD to the Dispute Resolution Panel within sixty days, accompanied by a fee of one thousand rupees.

3. The Assessing Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within sixty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the General Administration Department, Government of Assam.

(Secretary to Government)