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Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident
As at 8 September 2026. In force. No commencement recorded.
Standing Order No. 4259/2022
GOVERNMENT OF ASSAM
General Administration Department, Government of Assam
Dispur, dated the 1st November, 2022
STANDING ORDER
To
All Assessing Officers,
Subject: The earning of income in India by a non-resident by non-residents 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 General Administration 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 earning of income in India by a non-resident by non-residents.
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 10 to the Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.
3. The Assessing Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Commissioner within one hundred and twenty days.
4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the General Administration Department, Government of Assam.
(Secretary to Government)
Made under
Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the General Administration Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.