Government Order No. 2054/2011/FD of the Finance Department, Government of Assam dated 3rd June, 2011 on the audit of accounts for the purposes of tax [N17-SHA]
As at 6 September 2026. In force. No commencement recorded.
No. 2054/2011/FD
GOVERNMENT OF ASSAM
Finance Department, Government of Assam
Dispur, dated the 3rd June, 2011
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 Income-tax Officer, 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 26Q to the Commissioner within one hundred and twenty 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 26Q to the Commissioner within one hundred and twenty 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 audit of accounts for the purposes of tax is undertaken, and the Commissioner shall dispose of it within one hundred and twenty 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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