Government Order No. 1727/2022/PD of the Ports Department, Government of Assam dated 2nd May, 2022 on the carrying on of business or profession [N18-ASB]
As at 6 September 2026. In force. No commencement recorded.
No. 1727/2022/PD
GOVERNMENT OF ASSAM
Ports Department, Government of Assam
Dispur, dated the 2nd May, 2022
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 Assessing Officer of the charge, 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 Commissioner within ninety 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 Commissioner within ninety days, accompanied by a fee of five hundred 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 Commissioner shall dispose of it within ninety days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Ports Department, Government of Assam.
(Secretary to Government)
Made under
No enabling provision stated.
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