Government Order No. 3879/2025/FD of the Finance Department, Government of Assam dated 12th September, 2025 on the collection of tax at source [N17-DZC]
As at 7 September 2026. In force. No commencement recorded.
No. 3879/2025/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 12th September, 2025
GOVERNMENT ORDER
Subject: The collection of tax at source by collectors of tax at source 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 collector of tax at source carrying on the collection of tax at source shall furnish Form ITR-1 to the Joint Commissioner within ninety days.
2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form ITR-1 to the Joint Commissioner within ninety 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 collection of tax at source is undertaken, and the Joint 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 Finance Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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