Standing Order No. 2948/2009 of the Consumer Affairs Department, Government of Assam dated 21st March, 2009 on the carrying on of charitable activities [C1N-ZZR]

Standing Order No. 2948/2009

GOVERNMENT OF ASSAM

Consumer Affairs Department, Government of Assam

Dispur, dated the 21st March, 2009

STANDING ORDER

To

All Assessing Officers,

Subject: The carrying on of charitable activities by charitable institutions 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 Consumer Affairs 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 carrying on of charitable activities by charitable institutions.

2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 26AS to the Assessing Officer within sixty days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Assessing Officer within sixty days.

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

(Secretary to Government)