Government Order No. 3667/2022/CTD of the Commercial Taxes Department, Government of Assam dated 20th November, 2022 on the payment of sums liable to deduction [N16-4C6]

No. 3667/2022/CTD

GOVERNMENT OF ASSAM

Commercial Taxes Department, Government of Assam

Dispur, dated the 20th November, 2022

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 Assessing Officer of the charge, 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 3CD to the Assessing Officer 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 3CD to the Assessing Officer within seven 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 payment of sums liable to deduction is undertaken, and the Assessing Officer 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 Commercial Taxes Department, Government of Assam.

(Secretary to Government)