Office Memorandum No. 4303/2008/FD of the Finance Department, Government of Assam dated 5th June, 2008 on the carrying on of charitable activities [C1N-XWP]
As at 8 September 2026. In force. No commencement recorded.
No. 4303/2008/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 5th June, 2008
OFFICE MEMORANDUM
Subject: The carrying on of charitable activities by charitable institutions under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Assam on the manner in which the carrying on of charitable activities by charitable institutions is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form ITR-1 to the Dispute Resolution Panel within one hundred and twenty days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of charitable activities is undertaken, and the Dispute Resolution Panel 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 Finance Department, Government of Assam.
(Secretary to Government)
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