Government Order No. 4303/2026/FD of the Finance Department, Government of Assam dated 25th July, 2026 on the electronic filing of returns [N16-D5N]

No. 4303/2026/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 25th July, 2026

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 Deputy 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 15G to the Principal Chief Commissioner within one hundred and twenty days.

2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 15G to the Principal Chief Commissioner within one hundred and twenty 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 electronic filing of returns is undertaken, and the Principal Chief Commissioner shall dispose of it within one hundred and twenty days of its receipt.

4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Finance Department, Government of Assam.

(Secretary to Government)