Government Order No. 877/2025/LD of the Labour Department, Government of Assam dated 14th September, 2025 on the payment of sums liable to deduction [N15-3BC]
As at 7 September 2026. In force. No commencement recorded.
No. 877/2025/LD
GOVERNMENT OF ASSAM
Labour Department, Government of Assam
Dispur, dated the 14th September, 2025
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 Board within sixty 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 Board within sixty 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 Board shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Labour Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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