Office Memorandum No. 4464/2026/ED of the Education Department, Government of Assam dated 16th August, 2026 on the carrying on of business or profession [C1N-QBG]
As at 8 September 2026. In force. No commencement recorded.
No. 4464/2026/ED
GOVERNMENT OF ASSAM
Education Department, Government of Assam
Dispur, dated the 16th August, 2026
OFFICE MEMORANDUM
Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Education Department, Government of Assam on the manner in which the carrying on of business or profession by assessees is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 3CD to the Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Commissioner shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Education Department, Government of Assam.
(Secretary to Government)
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