Government Order No. 1079/2025/FD of the Finance Department, Government of Assam dated 28th January, 2025 on the audit of accounts for the purposes of tax [N17-C4V]
As at 7 September 2026. In force. No commencement recorded.
No. 1079/2025/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 28th January, 2025
GOVERNMENT ORDER
Subject: The audit of accounts for the purposes of tax by accountants under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Deputy Commissioner, the Government of Assam, after careful examination, hereby orders that every accountant carrying on the audit of accounts for the purposes of tax shall furnish Form 35 to the Assessing Officer within seven days.
2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 35 to the Assessing Officer within seven 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 audit of accounts for the purposes of tax is undertaken, and the Assessing Officer 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 Finance Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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