Standing Order No. 4519/2026 of the Energy Department, Government of Assam dated 19th March, 2026 on the management of a company [C1N-MDG]

Standing Order No. 4519/2026

GOVERNMENT OF ASSAM

Energy Department, Government of Assam

Dispur, dated the 19th March, 2026

STANDING ORDER

To

All Income-tax Officers,

Subject: The management of a company by principal officers 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 Energy 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 management of a company by principal officers.

2. The matter has been examined. Every principal officer carrying on the management of a company shall make an application in Form 15G to the Dispute Resolution Panel within sixty days, accompanied by a fee of five thousand rupees.

3. The Income-tax Officer shall ensure that income 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 Energy Department, Government of Assam.

(Secretary to Government)