Standing Order No. 901/2026 of the Youth Services and Sports Department, Government of Assam dated 19th March, 2026 on the audit of accounts for the purposes of tax [C1N-MEP]

Standing Order No. 901/2026

GOVERNMENT OF ASSAM

Youth Services and Sports Department, Government of Assam

Dispur, dated the 19th March, 2026

STANDING ORDER

To

All Assessing Officers,

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 Youth Services and Sports 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 26Q to the Principal Chief Commissioner within forty-five days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within forty-five days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Youth Services and Sports Department, Government of Assam.

(Secretary to Government)