Standing Order No. 1125/2006 of the Law Department, Government of Assam dated 14th May, 2006 on the electronic filing of returns [C1N-RE3]

Standing Order No. 1125/2006

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 14th May, 2006

STANDING ORDER

To

All Deputy Commissioners,

Subject: The electronic filing of returns by e-return intermediaries 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 Law 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 3CD to the Joint Commissioner within thirty days, accompanied by a fee of two hundred and fifty rupees.

3. The Deputy Commissioner shall ensure that return is dealt with as directed above, and shall report compliance to the Joint Commissioner within thirty days.

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

(Secretary to Government)