Government Order No. 4075/2022/IAPRD of the Information and Public Relations Department, Government of Assam dated 22nd December, 2022 on the carrying on of business or profession [N17-84B]
As at 7 September 2026. In force. No commencement recorded.
No. 4075/2022/IAPRD
GOVERNMENT OF ASSAM
Information and Public Relations Department, Government of Assam
Dispur, dated the 22nd December, 2022
GOVERNMENT ORDER
Subject: The carrying on of business or profession by assessees under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Tax Recovery Officer, the Government of Assam, after careful examination, hereby orders that every assessee carrying on the carrying on of business or profession shall furnish Form ITR-1 to the Board within thirty days.
2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form ITR-1 to the Board within thirty days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the carrying on of business or profession is undertaken, and the Board shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Information and Public Relations Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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