Government Order No. 515/2020/HD of the Home Department, Government of Assam dated 8th October, 2020 on the carrying on of business or profession [N14-DWJ]
As at 7 September 2026. In force. No commencement recorded.
No. 515/2020/HD
GOVERNMENT OF ASSAM
Home Department, Government of Assam
Dispur, dated the 8th October, 2020
GOVERNMENT ORDER
Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Assessing Officer, the Government of Assam, after careful examination, hereby orders that every assessee carrying on the carrying on of business or profession shall furnish Form ITR-1 to the Assessing Officer within thirty days.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form ITR-1 to the Assessing Officer within thirty days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Assessing Officer shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Home Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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