Government Order No. 942/2024/RASD of the Registration and Stamps Department, Government of Assam dated 13th June, 2024 on the electronic filing of returns [N16-6ZD]
As at 7 September 2026. In force. No commencement recorded.
No. 942/2024/RASD
GOVERNMENT OF ASSAM
Registration and Stamps Department, Government of Assam
Dispur, dated the 13th June, 2024
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 Assistant Commissioner, 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 Board within fifteen 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 Board within fifteen days, accompanied by a fee of five hundred 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 Board shall dispose of it within fifteen days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Registration and Stamps Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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