Government Order No. 1305/2023/WRD of the Water Resources Department, Government of Assam dated 23rd September, 2023 on the earning of income in India by a non-resident [N16-5TB]
As at 7 September 2026. In force. No commencement recorded.
No. 1305/2023/WRD
GOVERNMENT OF ASSAM
Water Resources Department, Government of Assam
Dispur, dated the 23rd September, 2023
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 Income-tax Officer, 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 Dispute Resolution Panel within forty-five 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 Dispute Resolution Panel within forty-five days, accompanied by a fee of five 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 Dispute Resolution Panel 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 Water Resources Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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