Section 7, Assam Agricultural Income-tax Act, 1939 [S2D-WRT]

As at 7 September 2026. In force from 19 May 1939.

In Assam Agricultural Income-tax Act, 1939 [A11-XBJ]. This text from 19 May 1939. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 7, Assam Agricultural Income-tax Act, 1939 [S2D-WRT]. Machine: S2D-WRT.

7. Maintenance of records and furnishing of returns.—(1) Every person responsible for paying shall maintain such records and registers relating to the payment of sums liable to deduction as may be prescribed and shall preserve them for a period of five years. (2) Every person responsible for paying shall furnish to the Board a return in Form 26AS within thirty days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (2)

Board: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

prescribed: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (1)

Circular of the Finance Department, Government of Assam dated 8th December, 1944 on section 7 of the Assam Agricultural Income-tax Act, 1939 [C10-KCQ], 8 December 1944, in force. The text contains "section 7 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)".

Cited by (2)

Section 31, Assam Agricultural Income-tax Act, 1939 [S2D-XGE], 19 May 1939, Band A. "section 7".

Rule 6, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YBH], 12 April 1941, Band A. "sub-section (2) of section 7 of the Act".

Not held (0)

none

Duties published under this section (1)

D12-AR4. Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS. Published by Finance Department, Government of Assam (synthetic record).