Office Memorandum No. 3177/2011/RD of the Revenue Department, Government of Assam dated 17th March, 2011 on the earning of income in India by a non-resident [C1P-4F6]

No. 3177/2011/RD

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 17th March, 2011

OFFICE MEMORANDUM

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Assam on the manner in which the earning of income in India by a non-resident by non-residents is to be regulated under the Assam Agricultural Income-tax Act, 1939.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26AS to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident 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 Revenue Department, Government of Assam.

(Secretary to Government)