Duty D12-AR4, published by Finance Department, Government of Assam [D12-AR4]

As at 6 September 2026. In force from 19 May 1939.

Record AS/DIRECTTAX/1939/0504, published 19 May 1939. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty AS/DIRECTTAX/1939/0504, Finance Department, Government of Assam [D12-AR4]. Machine: D12-AR4.

Addressee: Every person responsible for paying.

Required: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS.

Period: thirty days from the end of every financial year.

Form: Form 26AS.

Source: Section 7, Assam Agricultural Income-tax Act, 1939 [S2D-WRT].

Penalty provision: Section 26, Assam Agricultural Income-tax Act, 1939 [S2D-XBX].

Published by: Finance Department, Government of Assam.

In force: from 19 May 1939.