Standing Order No. 2824/2026 of the Home Department, Government of Assam dated 4th July, 2026 on the appearance before an income-tax authority [C1N-PJ3]

As at 8 September 2026. In force. No commencement recorded.

Dates: made 4 July 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Home Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 2824/2026 of the Home Department, Government of Assam dated 4th July, 2026 on the appearance before an income-tax authority, Standing Order No. 2824/2026, 4th July, 2026 [C1N-PJ3]. Machine: C1N-PJ3.

Standing Order No. 2824/2026

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 4th July, 2026

STANDING ORDER

All Assistant Commissioners,

Subject: The appearance before an income-tax authority by authorised representatives 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 Home 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 26Q to the Commissioner within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.

3. The Assistant Commissioner shall ensure that audit report is dealt with as directed above, and shall report compliance to the Commissioner within one hundred and twenty days.

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

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Home Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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