Standing Order No. 3072/2019 of the Finance Department, Government of Assam dated 2nd January, 2019 on the audit of accounts for the purposes of tax [C1P-R9N]

Standing Order No. 3072/2019

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 2nd January, 2019

STANDING ORDER

To

All Income-tax Officers,

Subject: The audit of accounts for the purposes of tax by accountants 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 Finance 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 audit of accounts for the purposes of tax by accountants.

2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 10 to the Commissioner within sixty days, accompanied by a fee of two hundred and fifty rupees.

3. The Income-tax Officer shall ensure that income is dealt with as directed above, and shall report compliance to the Commissioner within sixty days.

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

(Secretary to Government)