Government Order No. 1901/2026/AD of the Agriculture Department, Government of Assam dated 13th May, 2026 on the distribution of dividends [N17-GQ7]
As at 7 September 2026. In force. No commencement recorded.
No. 1901/2026/AD
GOVERNMENT OF ASSAM
Agriculture Department, Government of Assam
Dispur, dated the 13th May, 2026
GOVERNMENT ORDER
Subject: The distribution of dividends by payers of dividend under the Assam Agricultural Income-tax Act, 1939, regarding.
1. In the circumstances reported by the Income-tax Officer, the Government of Assam, after careful examination, hereby orders that every payer of dividend carrying on the distribution of dividends shall furnish Form 26AS to the Director General of Income-tax within forty-five days.
2. The matter has been examined. Every payer of dividend carrying on the distribution of dividends shall make an application in Form 26AS to the Director General of Income-tax within forty-five 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 distribution of dividends is undertaken, and the Director General of Income-tax shall dispose of it within forty-five days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Agriculture 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