Standing Order No. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax

Standing Order No. 1219/2022

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 25th July, 2022

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 Home 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 3CD to the Appellate Tribunal within ninety days, accompanied by a fee of five hundred rupees.

3. The Income-tax Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Appellate Tribunal within ninety days.

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

(Secretary to Government)