Government Order No. 1487/2013/FD of the Finance Department, Government of Assam dated 16th June, 2013 on the carrying on of charitable activities [N16-RCS]
As at 7 September 2026. In force. No commencement recorded.
No. 1487/2013/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 16th June, 2013
GOVERNMENT ORDER
Subject: The carrying on of charitable activities by charitable institutions 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 charitable institution carrying on the carrying on of charitable activities shall furnish Form 26Q to the Assessing Officer within one hundred and twenty days.
2. The matter has been examined. Every charitable institution carrying on the carrying on of charitable activities shall make an application in Form 26Q to the Assessing Officer within one hundred and twenty 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 carrying on of charitable activities is undertaken, and the Assessing Officer 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)
Made under
No enabling provision stated.
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