Government Order No. 1905/2018/ED of the Education Department, Government of Assam dated 16th March, 2018 on the electronic filing of returns [N15-WCH]
As at 6 September 2026. In force. No commencement recorded.
No. 1905/2018/ED
GOVERNMENT OF ASSAM
Education Department, Government of Assam
Dispur, dated the 16th March, 2018
GOVERNMENT ORDER
Subject: The electronic filing of returns by e-return intermediaries under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Tax Recovery Officer, the Government of Assam, after careful examination, hereby orders that every e-return intermediary carrying on the electronic filing of returns shall furnish Form 16 to the Assessing Officer within one hundred and twenty days.
2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 16 to the Assessing Officer within one hundred and twenty 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 electronic filing of returns is undertaken, and the Assessing Officer shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Education Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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