Rule 5, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YAK]

As at 7 September 2026. In force from 12 April 1941.

In Assam Agricultural Income-tax Act Rules, 1941 [R10-BP7]. This text from 12 April 1941. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 5, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YAK]. Machine: S2D-YAK.

5. Conditions of licence.—A licence granted under section 6 of the Act shall be subject to the following conditions, namely:— (a) the licensee shall not undertake the carrying on of business or profession at any place other than the place specified in the licence; (b) the licensee shall maintain the records specified in rule 6; (c) the licensee shall permit the Assessing Officer to inspect the premises at all reasonable times.

Defined terms in this text (1)

Assessing Officer: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act

Assessing Officer: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act

Assessing Officer: Section 2, Gift-tax Act, 1958 [S1EVHS] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act

Assessing Officer: 6 more definitions.

Made under this rule, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this rule (0)

none