Clause 5, Assam Agricultural Income-tax (Books of account Control) Order, 2011 [S5P-M83]
As at 7 September 2026. In force from 27 September 2011.
Periodical return.—Every non-resident carrying on the earning of income in India by a non-resident shall furnish to the Board, within forty-five days of the close of each year, a return in Form ITR-1 of every permanent account number received, held and disposed of during that year, and shall preserve a copy of the return for ninety days from the date on which it is furnished.
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