Government Order No. 1647/2021/LD of the Law Department, Government of Assam dated 13th November, 2021 on the collection of tax at source [N16-2J7]

No. 1647/2021/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 13th November, 2021

GOVERNMENT ORDER

Subject: The collection of tax at source by collectors of tax at source 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 collector of tax at source carrying on the collection of tax at source shall furnish Form 26Q to the Director General of Income-tax within forty-five days.

2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26Q to the Director General of Income-tax 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 collection of tax at source is undertaken, and the Director General of Income-tax 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 Law Department, Government of Assam.

(Secretary to Government)