Standing Order No. 4487/2008 of the Youth Services and Sports Department, Government of Assam dated 15th October, 2008 on the payment of sums liable to deduction [C1N-Z03]

Standing Order No. 4487/2008

GOVERNMENT OF ASSAM

Youth Services and Sports Department, Government of Assam

Dispur, dated the 15th October, 2008

STANDING ORDER

To

All Assessings Officer of the charge,

Subject: The payment of sums liable to deduction by persons responsible for paying 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 Youth Services and Sports 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 payment of sums liable to deduction by persons responsible for paying.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 15G to the Director General of Income-tax within forty-five days, accompanied by a fee of two hundred and fifty rupees.

3. The Assessing Officer of the charge shall ensure that refund is dealt with as directed above, and shall report compliance to the Director General of Income-tax within forty-five days.

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

(Secretary to Government)