Government Order No. 4383/2008/FD of the Finance Department, Government of Assam dated 1st February, 2008 on the carrying on of business or profession [N17-MW1]

No. 4383/2008/FD

GOVERNMENT OF ASSAM

Finance Department, Government of Assam

Dispur, dated the 1st February, 2008

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 Assistant Commissioner, the Government of Assam, after careful examination, hereby orders that every assessee carrying on the carrying on of business or profession shall furnish Form 26Q to the Appellate Tribunal within fifteen days.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 26Q to the Appellate Tribunal within fifteen 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 carrying on of business or profession is undertaken, and the Appellate Tribunal shall dispose of it within fifteen 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)