Government Order No. 4678/2013/IACD of the Industries and Commerce Department, Government of Assam dated 16th December, 2013 on the deduction of tax at source [N15-NCG]
As at 7 September 2026. In force. No commencement recorded.
No. 4678/2013/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 16th December, 2013
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 Income-tax Officer, the Government of Assam, after careful examination, hereby orders that every deductor carrying on the deduction of tax at source shall furnish Form 16 to the Principal Chief Commissioner within forty-five days.
2. The matter has been examined. Every deductor carrying on the deduction of tax at source shall make an application in Form 16 to the Principal Chief Commissioner within forty-five 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 Principal Chief Commissioner shall dispose of it within forty-five days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Industries and Commerce Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none