Standing Order No. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority

Standing Order No. 4866/2023

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 1st September, 2023

STANDING ORDER

To

All Inspectors of Income-tax,

Subject: The appearance before an income-tax authority by authorised representatives 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 appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form ITR-1 to the Dispute Resolution Panel within thirty days, accompanied by a fee of five hundred rupees.

3. The Inspector of Income-tax shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty 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)