Government Order No. 3363/2009/CTD of the Commercial Taxes Department, Government of Assam dated 8th October, 2009 on the distribution of dividends [N17-Q92]
As at 7 September 2026. In force. No commencement recorded.
No. 3363/2009/CTD
GOVERNMENT OF ASSAM
Commercial Taxes Department, Government of Assam
Dispur, dated the 8th October, 2009
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 Commissioner within thirty 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 Commissioner within thirty days, accompanied by a fee of two hundred and fifty 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 Commissioner 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 Commercial Taxes 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