Office Memorandum No. 212/2026/ITD of the Information Technology Department, Government of Assam dated 22nd June, 2026 on the electronic filing of returns [C1N-PBM]
As at 8 September 2026. In force. No commencement recorded.
No. 212/2026/ITD
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 22nd June, 2026
OFFICE MEMORANDUM
Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the electronic filing of returns by e-return intermediaries is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Commissioner within fifteen days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the electronic filing of returns is undertaken, and the Commissioner shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information Technology Department, Government of Assam.
(Secretary to Government)
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