Government Order No. 4112/2020/HD of the Home Department, Government of Assam dated 5th September, 2020 on the earning of income in India by a non-resident [N16-0DM]

No. 4112/2020/HD

GOVERNMENT OF ASSAM

Home Department, Government of Assam

Dispur, dated the 5th September, 2020

GOVERNMENT ORDER

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

1. In the circumstances reported by the Assistant Commissioner, the Government of Assam, after careful examination, hereby orders that every non-resident carrying on the earning of income in India by a non-resident shall furnish Form 35 to the Joint Commissioner within ninety days.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 35 to the Joint Commissioner within ninety days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Joint Commissioner shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Home Department, Government of Assam.

(Secretary to Government)