Government Order No. 389/2015/RD of the Revenue Department, Government of Assam dated 17th June, 2015 on the audit of accounts for the purposes of tax [N17-Z1Q]
As at 6 September 2026. In force. No commencement recorded.
No. 389/2015/RD
GOVERNMENT OF ASSAM
Revenue Department, Government of Assam
Dispur, dated the 17th June, 2015
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 Tax Recovery 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 10 to the Appellate Tribunal within forty-five 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 10 to the Appellate Tribunal within forty-five days, accompanied by a fee of one thousand 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 Appellate Tribunal 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 Revenue Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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