Government Order No. 2116/2020/PD of the Ports Department, Government of Assam dated 8th October, 2020 on the holding of assets outside India [N17-4EA]
As at 6 September 2026. In force. No commencement recorded.
No. 2116/2020/PD
GOVERNMENT OF ASSAM
Ports Department, Government of Assam
Dispur, dated the 8th October, 2020
GOVERNMENT ORDER
Subject: The holding of assets outside India by person holding foreign assets under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Assessing Officer of the charge, the Government of Assam, after careful examination, hereby orders that every person holding foreign assets carrying on the holding of assets outside India shall furnish Form 10 to the Commissioner within ninety days.
2. The matter has been examined. Every person holding foreign assets carrying on the holding of assets outside India shall make an application in Form 10 to the Commissioner within ninety 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 holding of assets outside India is undertaken, and the Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Ports Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none