Standing Order No. 1457/2009 of the Social Welfare Department, Government of Assam dated 28th April, 2009 on the electronic filing of returns [C1P-0CG]

Standing Order No. 1457/2009

GOVERNMENT OF ASSAM

Social Welfare Department, Government of Assam

Dispur, dated the 28th April, 2009

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The electronic filing of returns by e-return intermediaries 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 Social Welfare 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 electronic filing of returns by e-return intermediaries.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of five thousand rupees.

3. The Inspector of Income-tax shall ensure that refund is dealt with as directed above, and shall report compliance to the Appellate Tribunal within one hundred and twenty days.

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

(Secretary to Government)