Government Order No. 1161/2019/RD of the Revenue Department, Government of Assam dated 11th October, 2019 on the payment of sums liable to deduction [N17-2VX]
As at 7 September 2026. In force. No commencement recorded.
No. 1161/2019/RD
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 11th October, 2019
GOVERNMENT ORDER
Subject: The payment of sums liable to deduction by persons responsible for paying 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 person responsible for paying carrying on the payment of sums liable to deduction shall furnish Form 3CD to the Joint Commissioner within seven days.
2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 3CD to the Joint Commissioner within seven 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 payment of sums liable to deduction is undertaken, and the Joint Commissioner shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Revenue Department, Government of Assam.
(Secretary to Government)
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