Section 23, Assam Agricultural Income-tax Act, 1939 [S2D-X8V]
As at 7 September 2026. In force from 19 May 1939.
23. Power to issue directions.—(1) The Board may, by order in writing, direct any deductor to take such measures in relation to the deduction of tax at source as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.
Defined terms in this text (3)
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.
tax: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: 3 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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