Government Order No. 2295/2020/IAPRD of the Information and Public Relations Department, Government of Assam dated 20th December, 2020 on the electronic filing of returns [N16-0TZ]
As at 7 September 2026. In force. No commencement recorded.
No. 2295/2020/IAPRD
GOVERNMENT OF ASSAM
Information and Public Relations Department, Government of Assam
Dispur, dated the 20th December, 2020
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 Assessing Officer of the charge, the Government of Assam, after careful examination, hereby orders that every e-return intermediary carrying on the electronic filing of returns shall furnish Form 35 to the Dispute Resolution Panel within sixty days.
2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 35 to the Dispute Resolution Panel within sixty 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 electronic filing of returns is undertaken, and the Dispute Resolution Panel shall dispose of it within sixty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Information and Public Relations Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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