Office Memorandum No. 2667/2010/ED of the Environment Department, Government of Assam dated 23rd February, 2010 on the collection of tax at source [C1P-27E]

No. 2667/2010/ED

GOVERNMENT OF ASSAM

Environment Department, Government of Assam

Dispur, dated the 23rd February, 2010

OFFICE MEMORANDUM

Subject: The collection of tax at source by collectors of tax at source under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Environment Department, Government of Assam on the manner in which the collection of tax at source by collectors of tax at source is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 3CD to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of two hundred and fifty rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the collection of tax at source is undertaken, and the Appellate Tribunal 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 Environment Department, Government of Assam.

(Secretary to Government)