Standing Order No. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income

Standing Order No. 1639/2021

GOVERNMENT OF ASSAM

Industries and Commerce Department, Government of Assam

Dispur, dated the 8th April, 2021

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The preparation of returns of income by tax return preparers 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 Industries and Commerce 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 preparation of returns of income by tax return preparers.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 10 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that certificate is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within twenty-one days.

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

(Secretary to Government)