Government Order No. 1598/2023/ITD of the Information Technology Department, Government of Assam dated 7th April, 2023 on the payment of sums liable to deduction [N14-R1K]

No. 1598/2023/ITD

GOVERNMENT OF ASSAM

Information Technology Department, Government of Assam

Dispur, dated the 7th April, 2023

GOVERNMENT ORDER

Subject: The payment of sums liable to deduction by persons responsible for paying 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 person responsible for paying carrying on the payment of sums liable to deduction shall furnish Form 26AS to the Assessing Officer within ninety days.

2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 26AS to the Assessing Officer within ninety 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 payment of sums liable to deduction is undertaken, and the Assessing Officer shall dispose of it within ninety days of its receipt.

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

(Secretary to Government)