Standing Order No. 1672/2024 of the Food and Civil Supplies Department, Government of Assam dated 4th February, 2024 on the audit of accounts for the purposes of tax [C1N-B1V]

Standing Order No. 1672/2024

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 4th February, 2024

STANDING ORDER

To

All Inspectors of Income-tax,

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 Food and Civil Supplies 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 10 to the Dispute Resolution Panel within twenty-one days, accompanied by a fee of one hundred rupees.

3. The Inspector of Income-tax shall ensure that income is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within twenty-one days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.

(Secretary to Government)