Office Memorandum No. 2306/2007/HAFWD of the Health and Family Welfare Department, Government of Assam dated 21st September, 2007 on the deduction of tax at source [C1N-WCQ]

No. 2306/2007/HAFWD

GOVERNMENT OF ASSAM

Health and Family Welfare Department, Government of Assam

Dispur, dated the 21st September, 2007

OFFICE MEMORANDUM

Subject: The deduction of tax at source by deductors under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Health and Family Welfare Department, Government of Assam on the manner in which the deduction of tax at source by deductors is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 10 to the Principal Chief Commissioner within seven 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 deduction of tax at source is undertaken, and the Principal Chief Commissioner shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Health and Family Welfare Department, Government of Assam.

(Secretary to Government)