Government Order No. 2153/2023/ED of the Environment Department, Government of Assam dated 9th May, 2023 on the preparation of returns of income [N18-CRH]

No. 2153/2023/ED

GOVERNMENT OF ASSAM

Environment Department, Government of Assam

Dispur, dated the 9th May, 2023

GOVERNMENT ORDER

Subject: The preparation of returns of income by tax return preparers under the Assam Agricultural Income-tax Act, 1939, regarding.

1. In the circumstances reported by the Assessing Officer, the Government of Assam, after careful examination, hereby orders that every tax return preparer carrying on the preparation of returns of income shall furnish Form 3CD to the Assessing Officer within one hundred and twenty days.

2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 3CD to the Assessing Officer within one hundred and twenty 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 preparation of returns of income is undertaken, and the Assessing Officer 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 Environment Department, Government of Assam.

(Secretary to Government)