Government Order No. 4862/2022/FACSD of the Food and Civil Supplies Department, Government of Assam dated 6th June, 2022 on the carrying on of business or profession [N19-F9J]

No. 4862/2022/FACSD

GOVERNMENT OF ASSAM

Food and Civil Supplies Department, Government of Assam

Dispur, dated the 6th June, 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 Assistant Commissioner, the Government of Assam, after careful examination, hereby orders that every assessee carrying on the carrying on of business or profession shall furnish Form 16 to the Director General of Income-tax within forty-five days.

2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 16 to the Director General of Income-tax within forty-five days, accompanied by a fee of one 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 Director General of Income-tax 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 Food and Civil Supplies Department, Government of Assam.

(Secretary to Government)