Government Order No. 120/2026/RD of the Revenue Department, Government of Assam dated 23rd July, 2026 on the deduction of tax at source [N15-8WE]
As at 7 September 2026. In force. No commencement recorded.
No. 120/2026/RD
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 23rd July, 2026
GOVERNMENT ORDER
Subject: The deduction of tax at source by deductors 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 deductor carrying on the deduction of tax at source shall furnish Form 26AS to the Board within thirty days.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 26AS to the Board 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 deduction of tax at source is undertaken, and the Board 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 Revenue Department, Government of Assam.
(Secretary to Government)
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No enabling provision stated.
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