Standing Order No. 1607/2007 of the Information Technology Department, Government of Assam dated 27th April, 2007 on the preparation of returns of income [C1N-VCB]

Standing Order No. 1607/2007

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 27th April, 2007

STANDING ORDER

To

All Income-tax Officers,

Subject: The preparation of returns of income by tax return preparers 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 Information Technology 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form ITR-1 to the Director General of Income-tax within twenty-one days, accompanied by a fee of two hundred and fifty rupees.

3. The Income-tax Officer shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Director General of Income-tax within twenty-one days.

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

(Secretary to Government)