Government Order No. 4422/2026/IACD of the Industries and Commerce Department, Government of Assam dated 1st September, 2026 on the valuation of assets for the purposes of tax [N16-DQM]
As at 7 September 2026. In force. No commencement recorded.
No. 4422/2026/IACD
GOVERNMENT OF ASSAM
Industries and Commerce Department, Government of Assam
Dispur, dated the 1st September, 2026
GOVERNMENT ORDER
Subject: The valuation of assets for the purposes of tax by registered valuers under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Valuation Officer, the Government of Assam, after careful examination, hereby orders that every registered valuer carrying on the valuation of assets for the purposes of tax shall furnish Form 3CD to the Director General of Income-tax within twenty-one days.
2. The matter has been examined. Every registered valuer carrying on the valuation of assets for the purposes of tax shall make an application in Form 3CD to the Director General of Income-tax within twenty-one days, accompanied by a fee of two hundred and fifty rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the valuation of assets for the purposes of tax is undertaken, and the Director General of Income-tax shall dispose of it within twenty-one days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Industries and Commerce Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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