Government Order No. 2132/2014/ED of the Excise Department, Government of Assam dated 4th February, 2014 on the payment of sums liable to deduction [N15-NKB]
As at 7 September 2026. In force. No commencement recorded.
No. 2132/2014/ED
GOVERNMENT OF ASSAM
Excise Department, Government of Assam
Dispur, dated the 4th February, 2014
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 Income-tax 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 35 to the Principal Chief Commissioner within seven 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 35 to the Principal Chief Commissioner within seven days, accompanied by a fee of two hundred and fifty 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 Principal Chief Commissioner shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Excise Department, Government of Assam.
(Secretary to Government)
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