Government Order No. 2178/2022/LD of the Law Department, Government of Assam dated 1st June, 2022 on the earning of income in India by a non-resident [N17-6X1]

No. 2178/2022/LD

GOVERNMENT OF ASSAM

Law Department, Government of Assam

Dispur, dated the 1st June, 2022

GOVERNMENT ORDER

Subject: The earning of income in India by a non-resident by non-residents 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 non-resident carrying on the earning of income in India by a non-resident shall furnish Form ITR-1 to the Joint Commissioner within sixty days.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form ITR-1 to the Joint Commissioner within sixty days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the earning of income in India by a non-resident is undertaken, and the Joint Commissioner shall dispose of it within sixty days of its receipt.

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

(Secretary to Government)