Office Memorandum No. 618/2006/FACSD of the Food and Civil Supplies Department, Government of Assam dated 23rd June, 2006 on the electronic filing of returns [C1N-RMJ]

No. 618/2006/FACSD

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 23rd June, 2006

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 Food and Civil Supplies 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 15G to the Appellate Tribunal within twenty-one days, accompanied by a fee of five hundred 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 Appellate Tribunal shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Food and Civil Supplies Department, Government of Assam.

(Secretary to Government)