Clause 3, Assam Agricultural Income-tax (Assessment Control) Order, 2018 [S2Z-X47]
As at 7 September 2026. In force from 18 July 2018.
Regulation of the payment of sums liable to deduction.—No person responsible for paying shall carry on the payment of sums liable to deduction except under and in accordance with a licence granted by the Assessing Officer under this Order, and every such licence shall be in Form 26AS.
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