Office Memorandum No. 794/2009/ITD of the Information Technology Department, Government of Assam dated 25th December, 2009 on the appearance before an income-tax authority [C1P-1XK]
As at 8 September 2026. In force. No commencement recorded.
No. 794/2009/ITD
GOVERNMENT OF ASSAM
Information Technology Department, Government of Assam
Dispur, dated the 25th December, 2009
OFFICE MEMORANDUM
Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.
1. The undersigned is directed to say that references have been received in the Information Technology Department, Government of Assam on the manner in which the appearance before an income-tax authority by authorised representatives is to be regulated under the Assam Agricultural Income-tax Act, 1939.
2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form 3CD to the Dispute Resolution Panel within fifteen days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the appearance before an income-tax authority is undertaken, and the Dispute Resolution Panel shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Information Technology Department, Government of Assam.
(Secretary to Government)
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